The increasing number of livestock heads with the growing livestock industry results in the environmental pollution due to livestock manure. Therefore, schemes of making resources with livestock manure have been developed in order to reduce environmental pollution. While making resources with livestock manure can reduce environmental pollution due to manure, it enables manure, the waste, to be economically used. Steady investment in the resource-making technology has led development and practicalization of a variety of resource-making technologies. The efficiency of technologies for each practicalized scheme has been already recognized. The volume of discharged livestock manure is more than the capacity of cultivated area. This results from the fact that the cultivated area is limited but the volume of discharged manure has steadily increased. The regional disparity between demand and supply together with excessive discharge of manure is a factor of lowering the efficiency of resource-making with livestock manure. This circumstance triggers the need of comprehensive understand of resource-making with manure. While resource-making with manure focuses on the supply efficiency of manure resources so far, it is necessary to establish a supply plan in consideration of demand of manure resources. This study describes a scheme of optimum distribution of livestock manure resources. The scheme is based on the capacity of total cultivated land for receiving manure and the total volume of discharged livestock manure. THe regional disparity between demand and supply of manure resources has been considered. The scheme of distribution includes movement of manure resources between regions to resolve regional excessive supply and excessive demand. It also include a scheme for a balance between demand and supply of manure resources on a nationwide basis. It is expected that a comprehensive approach to treating manure can contrbute to efficiently making resource with livestock manure to develop the livestock industry.