The energy balance of corn to ethanol has been a controversial subject, with most studies showing a slightly positive energy balance. After revising and utilizing data from previous energy balance studies, and including all the elements (except labor) that Pimentel criticizes most energy balance studies for not including, we find fossil energy requirements to produce ethanol at a dry mill, before and after accounting for a 19% feed (DDG) byproduct credit, are 93% and 75%, respectively, of the energy contained in the ethanol produced. About 70% of the energy input is for operations (primarily as steam and electricity) at the dry mill. If biomass (as corn stover collected as bales and ground) is used at the dry mill in a combined heat and power facility to generate all the steam and electricity (and electricity produced in excess of requirements is sold to the grid), then fossil energy requirements to produce ethanol, before and after accounting for a 19% feed (DDG) and electricity byproduct credits, are 39% and 22%, respectively, of the energy contained in the ethanol produced.