Bovine foetuses recovered from abattoirs and slaughter slabs in Ogun State were previously discarded. Recently, a total of 327 skins of foetuses in the third trimester were tanned to produce leathers for the manufacture of 439 pairs of shoes which yielded a revenue of N33,124 for the State Goverment. The skim of foetuses in both the first and second trimesters were used in the manufacture of local drums. Foetal carcases were processed as pet foods by dog and cat owners. Some foetal tissues could be preserved for use in the laboratories for research purposes. Such utilization of foetues has reduced losses which they brought about when there was no need for them.Key words: Bovine foetus, salvage valu