The development of beef cattle farming is currently an important concern for the government due to its role in supporting the availability of beef nationally. Beef cattle developed by small farmers were expected to support the availability of the meat. The problem was whether beef cattle business was feasible to be developed by utilizing local resources. The research was conducted in North Bolaang Mongondow Regency with the aim of analyzing the financial feasibility of beef cattle farming. The research method used was a survey method of beef cattle farming. The data collected was primary data with a case study approach. Data were analyzed using financial analysis. The results showed that beef cattle in North Bolaang Mongondow Regency were developed using corn waste. The RC ratio value was greater than one. Based on the results of the study, it can be concluded that the beef cattle business was feasible to be developed to support the income of small farmers. The suggestion given was that it is necessary to optimize the potential of local resources in supporting the development of beef cattle farming.