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This study aimed is to examine the potential development of beef cattle in East Sumba Regency, East Nusa Tenggara Province. The study was used a secondary data by analyzing the structure of livestock populations, livestock density, namely economic density, regional density and farming density. Location Quotient (LQ) was used to find out the comparative advantage of beef cattle in East Sumba Regency. The results of the analysis showed that the population of beef cattle in East Sumba Regency during the last five years (2014-2018) showed an increase in population of 2.03% per year, with population structure based on the age of livestock, namely 2,821 AU of calf, 5,342 AU of heifers and 29,843 AU of cattle. Livestock density in terms of economic density shows a dense category (> 300 AU/person) 55% in 12 districts, regional density shows a rare category (<10 AU/Km2) 81.82% in 18 districts and farming density shows a balanced category between moderate (0.25 - 1.0 AU/ha) and rare (<0.25 AU/ha), 45.45% in 20 districts. While districts with a LQ value > 1 (potential) is reached 40.91% are found in 8 districts namely Lewa, Nggaha Ori Angu, Karera, Kahaungu Eti, Pahunga Lodu, Rindi, Pandawai and Haharu. This shows that there are 8 districts that have a comparative advantage in beef cattle production.