Simalungun Regency possesses substantial geographic potential, including ample land area and a suitable climate, conducive to the development of the beef cattle farming sector. This study aims to analyze the development of beef cattle farming to enhance food security and regional development in Simalungun Regency. The analysis employs the Location Quotient (LQ) and SWOT methods to identify strengths, weaknesses, opportunities, and threats in the development of beef cattle farming in this region. The findings indicate that the beef cattle farming subsector in Simalungun Regency is a base subsector with an average LQ value > 1, signifying significant development potential. Internal supporting factors include strategic geographic location, adequate human resources, and institutional support, while external opportunities encompass high market demand and government backing. Implementing these strategies is expected to optimally develop beef cattle farming in Simalungun Regency, significantly contributing to food security and promoting sustainable regional economic growth.