Abstract: The study is basically an attempt to describe the marketing margin and marketing costs of beef cattle in Bangladesh with the help of primary data collected randomly from 71 intermediaries from different market levels. K.R. market and Machua bazar market of Mymensingh district were purposively chosen for this study. Farmer, Bepari-1, Bepari-11, Dalal and Butcher involved in beef cattle marketing formed four different marketing channels in the study area. Fifteen percent of total cattle sold in the study area were brought from abroad and the rest (85 %) were locally purchased through Dalal. The highest marketing cost (Tk 509.71 per cattle) incurred by Bepari-11 followed by Butcher (Tk.462.19 per cattle) which was 10 % higher. In case all functional costs (total) market tolls was the highest (44 % of total cost for Bepari-11 and 26 % of total cost for Butcher) Dalal`s commission (20 % of total cost, in case of Bepari-11) and labour cost (19 % of total cost, in case of Butcher). Per cattle gross margin and net margin of beef cattle for Bepari-11 were Tk 1592 and Tk 1082 respectively. It were Tk 1784 and Tk 1322 for Butcher respectively. Price spread was the highest (Tk 1823 per cattle) in channel 111 and lowest (Tk. 1252 per cattle) in channel-1.