This study aims to describe and analyze the income of the beef cattle farm business in Minahasa Regency, North Sulawesi. It used a survey method using primary and secondary data. The study used a purposive sampling method focusing on localities of the highest cattle population in Minahasa, Kawangkoan district and west Langowan district, respectively. Respondents were also selected as many as 35 people from the farmers who have sold beef cattle and had at least 5 cows. Data analysis was done descriptively and used a Revenue/benefit ratio. Results showed that the farmer’s income was IDR. 551,180,857 yr^-1 with a mean income of IDR. 15,748,024 yr^-1. The RC ratio was 1.1 meaning that the beef cattle farm business in Minahasa Regency is feasible to be developed.

Index Terms- Keywords: beef cattle, cost, farm business, income, RC ratio.