The object of this dissertation is to carry out an examination of the Farm Relief
Services Co-operative (FRS), which has now reached a pivotal stage in its lifecycle. The agricultural landscape has changed considerably over the past few decades with farm structure and activity vastly different from the late 1970's. Similarly the sectors that service Irish farming have changed and evolved to meet the needs of the Irish farm sector. How well is the Farm Relief Services performing from a managerial viewpoint under its present cooperative framework? Does the increase of commercialism and competition endanger or pose threats to its co-operative ethos? The significant and rural focus of the National Development Plan 2000-2006 will serve to boost economic activity in rural areas throughout Ireland. There was extensive primary research carried out for this study through the interviewing of every Farm Relief Service Manager in the country. The results demonstrated that while the present FRS structure is adequate, it would benefit from broadening its scope in order to meet these new challenges and opportunities.