In the second part of this Farmers Journal series, we look at the cost of keeping a sheep in Scotland. We will look at a Less Favoured Area hill flock with mainly Cheviot or Blackface ewes and a low ground Mule cross flock of sheep. Scotland has a lot of sheep with around 2.5 million breeding ewes, of which 90% are based in the Less Favoured Areas (LFA). Based on the agricultural census, LFA flocks produce 1.28 lambs per ewe while non-LFA flocks produce 1.54. Over the last 10 years, there has been a steady decline in ewe numbers, with 100,000 fewer in 2020 compared to 2010. The focus of the decline has been a reduced number of hill sheep, particularly in the northwest of Scotland.