12 BULLETIN 1240, U. S. DEPARTMENT OF AGRICULTURE. 
the characteristics already pointed out as belonging exclusively to 
males. 
Steer beef is distinguished from bull beef by the presence of cod 
fat. which a bull carcass does not have. It differs from stag beef by 
possessing a greater amount of such fat. In a steer-beef carcass the 
inguinal ring is somewhat smaller than in a stag and much smaller 
than in a bull. In conformation, finish, and quality steer beef is 
superior to any other class. Such carcasses also show the highest 
dressing percentage or yield. 
HEIFER BEEF. 
Heifer beef is from a female that has passed beyond the veal and 
calf stages, but has never had a calf, and has not reached advanced 
pregnancy. Such beef is distinguished from steer, stag, or bull beef 
by all of the general characteristics peculiar to the female sex. It 
di tiers from cow beef by possessing more compact form, less promi- 
nent hips, less curvature or spread in the ribs, and greater curvature 
of the aitch bone and pelvic arch. In dressing a heifer, the udder is 
left on the carcass, whereas it is usually removed from a cow. 
Heifer beef is superior in conformation, finish, and quality to all 
other classes, except steer beef, and it frequently nearly equals steer 
beef. Sometimes individual carcasses rank as high as steer beef in 
one or another of the above respects, but as a class it is slightly in- 
ferior. 
Heifer beef carries less fat than cow beef, particularly on the 
interior surfaces, around the internal organs, and over the rump, 
and the external fat is more evenly distributed than in cow beef. 
Heifers supply a smaller percentage of the total beef supply than 
either steers or cows, but a much larger percentage than either bulls 
or stags. In dressing percentage they average higher than bulls 
and cows, but generally not so high as either steers or stags. Market 
prices of heifer beef are higher than stag. cow. or bull beef and fre- 
quently equal those of steer beef. 
COW BEEF. 
Cow beef is from a female which has had one or more calves, or 
was advanced in pregnancy at the time of slaughter. Cow beef has 
all the characteristics peculiar to the female sex. which distinguish 
it from steer, stag, or bull beef. 
It differs from heifer beef in that the udder has been removed, or 
shows evidence of maturity if left on. In some instances, where 
deception is attempted, the udder is left on young cows to make the 
carcasses resemble those of heifers. AYTien this is done, however, 
the deception may usually be detected by the open and frequently 
lactating milk ducts which are generally present in cow udders. 
Carcasses and sides of cow beet" are generally more angular in 
conformation than any other class. Hip bones are prominent and 
wide and there is a decided curve or dip in the outline of the back 
just forward of the rump, which generally becomes more marked 
with advancing age of the animal. The ribs show a relatively high 
degree of curvature and the covering of flesh on them is compara- 
tively thin. The fat may be generous in quantity, but it is unevenly 
distributed, frequently appearing in "rolls' 5 or "ties" on certain 
