In Scotland, the calves of the Ayrshire breed, that are not wanted for keeping up the breeding or dairy stock, are either fattened for veal, or turned for beef at an early age. The larger portion, perhaps, of the males are killed for veal. In fact, in some districts, veal is an article of considerable importance, and the ability of Ayrshire cows to make fat calves is considered one of the excellencies of the breed. Thus Haxton observes, "For all medium soils and climates throughout the United Kingdom, there is no breed equal to the Ayrshire, for profit, whether the produce is converted into cheese, butter, or _veal_." A portion of the males are castrated and fattened when about three to three and half years old. Scotch farmers, who are in the practice of fattening stock of various breeds, assured me that Ayrshire steers of this age fattened to as much profit as any, reaching the weight of 700 to 800 pounds the four quarters, and afforded beef excelled in quality only by the Galloways and the West-Highlanders. At present the Ayrshire cattle have not been tried in America to a great extent. There have been various importations, mostly made within the last twenty years, and so far as there have been such trials as would justify a conclusion in regard to their merits, they have answered all reasonable expectations. The leading object in keeping them here is the same as it is in Scotland--the dairy--but their ability to fatten readily and make beef of good quality, should be taken into consideration in estimating their value. In regard to the latter property, but few trials have as yet been made here. Most of the males have been kept for bulls, and the females have seldom been fattened till too far advanced in years to breed. It may be worthy of consideration, whether it would not be an object to give some good steers of the breed a fair chance to show what they could make in beef at three to four years old. It is also desirable to ascertain what are the capabilities of the breed in regard to the performance of labor. On this point we are without any evidence from abroad, as oxen are not worked in Scotland. The results of the few trials that have been made with full-bloods, have been highly favorable in reference to the qualities of the breed for this purpose. Judging by their points, there is no reason why Ayrshire oxen should not be equal to any others, of their size, for any kind of labor. They have clean, firm legs, well-placed muscles, and are remarkably quick walkers.