To analyze economic structure of different beef cattle farm sizes in Afyon province in Turkey, data were obtained by conducting a questionnaire with 100 beef cattle farms selected by stratified random sampling method. Beef cattle farms were divided into three groups containing 5-10, 11-25 or > 25 animals. Production costs per animal ranged between 1.647 and 1.658 US$. Net profit was negative for first and second group and was positive for third group. It was found that 1 kg of liveweight, liveweight gain and carcass production cost decreased as farms size increased. Development of national policies to reduce feed cost and increase farm income by subsidy on forage production and cattle raising are advocated.