The aim of the researches was to compare meat performance of fattening bulls and culled cows of Montbeliarde and Polish Holstein-Friesian breeds as well as to estimate their influence on income value. In the researches 97 bulls and 68 cows were taken under consideration. Data consisted of: breed, age, live weight, carcass weight and EUROP classification. For calculating income value of cows and fattening bulls market prices from 2010 year were used. Significant influence of the breed on live weight as well as carcass weight were reported. Cow and bulls of montbeliarde breed characterized by heavier live body weight, better dressing rate as well as much better results of EUROP classification. Therefore, average value of cow and bulls of montbeliarde breed was significantly higher if compared to Polish Holstein-Friesian.

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