According to the invention, there is provided a soybean variety designated
92M71. This invention thus relates to the seeds of soybean variety 92M71,
to the plants of soybean 92M71 to plant parts of soybean variety 92M71,
and to methods for producing a soybean plant by crossing plants of the
soybean variety 92M71 with another soybean plant, using 92M71 as either
the male or the female parent.