and pelvic fat, area of ribeye, and carcass weight data were used in estimating percentage of closely trimmed boneless cuts from the round, rump, loin, rib, and chuck according to the following formula: Estimated cutout = 51.34 (5.78 x fat cover) (0.462 x % kidney and pelvic fat) + (0.74 x area ribeye) (0.0093 x carcass weight) The measurements are in inches and square inches, and weight is in pounds. RESULTS AND DISCUSSION During the 173-day feedlot period, the five groups of calves made an average daily gain of 2.68 pounds with 936 pounds feed consumed per 100 pounds gain (all groups adjusted to a dressing percentage of 60 as shown in Table 4). Overall feed cost per 100 pounds gain was $20.04, and total cost per 100 pounds gain (including assumed charge of $0.10 per day) was $23.76. Rate of gain was higher than in any trial except the 1966-1967 test; interval from weaning to starting on feed was longer in these two latest trials, which resulted in the calves losing their milk fat and starting on feed without the flesh or condition of calves in the preceding five years. As shown in Tables 3 and 4, calves of 1/2 Hereford-1/4 Brahman-1/4 Angus breeding (Lot 12) made the largest gain (2.93 pounds daily), and the most efficient gain (920 pounds feed per 100 pounds gain) of all groups except the Angus (Lot 15) (918 pounds feed per 100 pounds gain). Differences in gain and feed efficiency among the various lots were not as great as in some of the preceding trials. Gains reported in Table 3 were based on actual shrunk market weights with differing dressing percentages varying from 60.79 to 62.64. In Table 4, final live weights were adjusted so that each lot dressed 60 percent, which placed both live and dressed weights of each group on the same relative basis. It will be noted that carcass weights are the same in Tables 3 and 4; only final live weight, gain, feed per 100 pounds gain, and feed cost per 100 pounds gain were affected by the adjustment (Table 4) -- no other data were adjusted. Carcasses of Lots 11 and 13 steers sired by Charolais bulls had less fat cover and a higher estimated yield of closely trimmed cuts, but less marbling and a lower quality grade than those of the other groups (Table 5). Lot 12 (Hereford-Brahman-Angus) carcasses had the heaviest fat cover and lowest estimated cutout, while Angus (Lot 15) and high grade Angus (Lot 14) carcasses scored higher on marbling and carcass quality grade. Assuming that the closely trimmed boneless rump, round, loin, rib, and chuck represented 80 percent of the value of the entire carcass, following were costs per 100 pounds of estimated trimmed cuts for the five groups: Est. lbs. Cost per 100 Carcass Sale Price Est. % trimmed lb. trimmed weight price x 0.80 cutout cuts cuts Lot 11 Char.-Bra.-Her. 709 $304.89 $243.91 51.33 364 $67.01 Lot 12 Her.-Bra.-Ang. 704 307.10 245.68 48.74 343 71.63 Lot 13 Char.-Bra.-Ang. 675 293.59 234.87 51.77 349 67.30 Lot 14 Ang.-Bra. 618 273.51 218.81 50.00 309 70.81 Lot 1 Angus 615 273.57 218.86 49.57 305 71.76