One way to achieve welfare goals for breeders is by sharing the profit sharing system. The implementation of profit sharing system involves between two parties; between the capitalist and the breeder. The party that provides capital is the party that owns the cattle, but does not have enough time to raise the cow, so the capital owner gives the cow to the farmer to be raised in accordance with the agreements and previous agreements established. This research was conducted in Tellulimpoe district, Sidenreng Rappang regency. Total sample was 64 farmers using a total sampling approach. Analysis of the data used in this study used quantitative descriptive. The results showed that there were two types of profit sharing system applied by beef cattle breeders, namely the main female cow and the cost system. The income earned by farmers was IDR 4,484,842 per household/year, the results of the income was shared by the capital owner in accordance with the agreement.