The task of this final paper was to compare the utilization of male and female beef meat based on the slaughter value of animals. The theoretical part of this paper discusses cattle breeding, origin, role and characteristics of cattle, and breeds. Breeding, feeding, housing, fattening and meat of heifers and bullocks are also explained. Determination of quantitative traits (slaughter weight, yield) represents the slaughter value of animals as measured in heifers and bullocks. To obtain the required results, the average weight, yield, cooling calorie, utilization of the treated halves, as well as the individual parts obtained by treatment were determined, especially in the bullocks and especially in the heifers, during the 15 days of slaughter in one slaughterhouse. The results showed that heifers had less yields than bullocks, bullocks had higher utilization of carcasses, heifers had higher proportion of post-processing parts (tallow, II and III trimmings and waste) than bullocks.