The beef price and cattle price to be observed in the process from cattle to meat were investigated and analized with the following results: 1. Beef price was steadily controlled by the trade union while the cattle prise was subject to severe fluctuation. Consequently, in propertion to the scale of gap between the cattle price and meat price the butcher`s profit increased as much and the farmer`s loss also increased as much. therefore stabilization of cattle price and improvement of butchering system were strongly called for to secure the farmers` income increase. 2. In the process of cattle into meat, butcher`s profit was comparatively small during the 4 months from February to May, while it was large during the 7 months from June to December and January. 3. More than 80% of beef was consumed in cities with ever more increasing trend. So it was necessary to stabilize and maintain higher cattle price for the reduction of income gap between urban and rural areas as well as to secure the farmers` income. 4. The rearing and fattening of cattle must be co-ordinated in the seasonal demand of meat supply, as the meat demand varied according to seasons. 5. They early average price of adult bull had been 98% of adult cow price about 2% cheaper than the cow`s. But as the cow slaughtering was strictly prohibited, the adult cow price had declined rather to 92% of adult bull price, about 8% cheaper than the bull`s resulting in about 10%, so adult bull, it showed to tendency about 10% as compared with the price lower price of cow than at ordinary times. Therefore, if the prohibition of cow slaughtering proceeds further, the number of adult bull cattle to be slaughtered will sharply decrease while the number of unusable old cow will excessively increase, resulting in the felt price hike of adult bulls and the unreasonable price fall of adult cows.