Background: 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. Research methods: 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. Results: The results showed that the income of breeders from the partnership system was lower than non-partnership breeders. Conclusion: Revenues from partnership systems were lower than non-partnership ones, but financially the partnership system was better than non-partnership one.