The partnership system of beef cattle aims to increase the income of farmers. This study aimed to analyze differences in farmers’ income of partnership and non-partnership system in Barru Regency, South Sulawesi Province. This research was conducted in Tanete Riaja Sub-district, Barru District in April. The type of research was descriptive-quantitative. Data sources were primary and secondary data with the types of data being quantitative and qualitative. The results showed that the income of breeders from the partnership system was lower than non-partnership breeders. Revenues from partnership systems were lower than non-partnership ones, but financially the partnership system was better than non-partnership one.