EXHIBIT 99.3

                           OFFER FOR ALL OUTSTANDING

                               LAND O'LAKES, INC.

                        9% SENIOR SECURED NOTES DUE 2010
                                IN EXCHANGE FOR
                        9% SENIOR SECURED NOTES DUE 2010
    WHICH HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED

                                                                          , 2004

To: Brokers, Dealers, Commercial Banks,
Trust Companies and Other Nominees:

     Land O'Lakes, Inc. (the "Issuer") is offering, upon and subject to the
terms and conditions set forth in the prospectus dated           , 2004 (the
"Prospectus"), and the enclosed letter of transmittal (the "Letter of
Transmittal"), to exchange (the "Exchange Offer") an aggregate principal amount
of up to $175,000,000 of its 9% Senior Secured Notes due 2010 which have been
registered under the Securities Act of 1933, as amended, for a like principal
amount at maturity of their issued and outstanding 9% Senior Secured Notes due
2010 (the "Old Notes"). The Exchange Offer is being made in order to satisfy
certain obligations of the Issuer contained in the Registration Rights Agreement
dated December 23, 2003, by and among the Issuer, the Subsidiary Guarantors and
the Initial Purchasers referred to therein.

     We are requesting that you contact your clients for whom you hold Old Notes
regarding the Exchange Offer. For your information and for forwarding to your
clients for whom you hold Old Notes registered in your name or in the name of
your nominee, or who hold Old Notes registered in their own names, we are
enclosing the following documents:

          1. Prospectus dated           , 2004;

          2. The Letter of Transmittal for your use and for the information of
     your clients;

          3. A Notice of Guaranteed Delivery to be used to accept the Exchange
     Offer if certificates for Old Notes are not immediately available or time
     will not permit all required documents to reach the Exchange Agent referred
     to below prior to the Expiration Date (as defined below) or if the
     procedure for book-entry transfer cannot be completed on a timely basis;

          4. A form of letter which may be sent to your clients for whose
     account you hold Old Notes registered in your name or the name of your
     nominee, with space provided for obtaining such clients' instructions with
     regard to the Exchange Offer;

          5. Guidelines for Certification of Taxpayer Identification Number on
     Substitute Form W-9; and

          6. Return envelopes addressed to U.S. Bank National Association, the
     Exchange Agent for the Exchange Offer.

     YOUR PROMPT ACTION IS REQUESTED. THE EXCHANGE OFFER WILL EXPIRE AT 12:00
A.M., NEW YORK CITY TIME, ON           , 2004 UNLESS EXTENDED BY THE ISSUER (THE
"EXPIRATION DATE"). OLD NOTES TENDERED PURSUANT TO THE EXCHANGE OFFER MAY BE
WITHDRAWN AT ANY TIME BEFORE THE EXPIRATION DATE.

     To participate in the Exchange Offer, a duly executed and properly
completed Letter of Transmittal (or facsimile thereof or Agent's Message in lieu
thereof), with any required signature guarantees and any other required
documents, should be sent to the Exchange Agent and certificates representing
the Old Notes, or a timely book-entry confirmation of such Old Notes into the
Exchange Agent's account at The Depository Trust Company, should be delivered to
the Exchange Agent, all in accordance with the instructions set forth in the
Letter of Transmittal and the Prospectus.

     If a registered holder of Old Notes desires to tender, but such Old Notes
are not immediately available, or time will not permit such holder's Old Notes
or other required documents to reach the Exchange Agent before the Expiration
Date, or the procedure for book-entry transfer cannot be completed on a timely
basis, a tender may be effected by following the


guaranteed delivery procedures described in the Prospectus under "The Exchange
Offer -- Guaranteed Delivery Procedures."

     The Issuer will, upon request, reimburse brokers, dealers, commercial banks
and trust companies for reasonable and necessary costs and expenses incurred by
them in forwarding the Prospectus and the related documents to the beneficial
owners of Old Notes held by them as nominee or in a fiduciary capacity. The
Issuer will pay or cause to be paid all stock transfer taxes applicable to the
exchange of Old Notes pursuant to the Exchange Offer, except as set forth in the
Instructions in the Letter of Transmittal.

     Any requests for additional copies of the enclosed materials, should be
directed to U.S. Bank National Association, the Exchange Agent for the Exchange
Offer, at its address and telephone number set forth on the front of the Letter
of Transmittal.

                                         Very truly yours,

                                         LAND O'LAKES, INC.

     NOTHING HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU OR ANY
PERSON AS AN AGENT OF THE ISSUER OR THE EXCHANGE AGENT, OR AUTHORIZE YOU OR ANY
OTHER PERSON TO USE ANY DOCUMENT OR MAKE ANY STATEMENTS ON BEHALF OF EITHER OF
THEM WITH RESPECT TO THE EXCHANGE OFFER, EXCEPT FOR STATEMENTS EXPRESSLY MADE IN
THE PROSPECTUS OR THE LETTER OF TRANSMITTAL.

Enclosures

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