This study examined the determinants of profit efficiency among cattle producers in Oyo State, Nigeria. The results showed that: 1) Cattle production was profitable, with an average gross margin of ₦545,841.7 per farmer. 2) However, the average profit efficiency was low at 0.24, indicating there is potential to increase profits by 76% through improved efficiency. 3) Key factors influencing low profit efficiency included the farmers' age, lack of access to extension services, reliance on family labor, and cattle rearing as their primary occupation. The study recommends providing training to farmers on new cattle management techniques, and establishing effective credit programs to encourage adoption of practices that can