To replace the aged and unproductive dairy cows in this country from five to seven million calves must be raised annually. Of this number probably more than one-third prove worthless at maturity because of their very limited performance at the pail. These calves are a financial loss both while they arc being grown and later when they are milked, because they fail to produce enough for a profit and because the value of their carcasses for beef is below the cost of growing. With the upward trend in the price of feed it behooves the dairyman to consider seriously what heifer calves can be raised with profit