This study included two goals، the first is to show the importance of fattening calves projects and the appropriate environmental conditions of the city of Mosul in developing this sector. climatic conditions and security to develop and expand the production capacity of these fields، and one to two production cycles can be obtained during one year and with remunerative profits. 546 thousand Iraqi dinars for the field (13) and a maximum of 33342 thousand Iraqi dinars for the field (10) and considering the planned profit rate is 200 thousand / calf، the results of the achieved net profit percentage criterion reached its highest limit in the field (10) at a rate of (1.489) ، i.e. The actual profit is equal to its superiority by (1.489) over the planned profit، and this encourages the entry of new producers and investors، which increases production، while the results of the net profit achievement criterion reached its lowest level in the field (13) and by (0.0441) of the planned profit، which leads to The reluctance of field owners to increase the number of fattening calves، and this is due to the high prices of fodder، the prices of young calves، and the decrease in selling prices. Some conclusions were drawn from them، using the standard of the return rate of one dinar. The research، the possibility of vertical and horizontal expansion in these fields if the necessary support is provided for their development and encouraging the entry of new investors، the positive return of the invested dinar in all the fattening fields in the research sample، which encourages an increase in the domestic product، thus reducing the gap with the local demand.