The results show that the average income of cow raising households in Tuy Phuoc is around 4,327 million VND per cow. Sorted according to size, the third (more than 7 cows) and the first size (less than 4 cows) prove to be the most efficient and inefficient, respectively. Sorted according to region, cow raising in the delta has higher efficiency. Sind breed brings much more economic efficiency than the local one. The income from cow raising is affected by several factors, among which farmers' knowledge, experience and farming encouragement program participation are dominant ones. The study also determines other factors affecting the income such as costs of labor, food, barn building and initial material investment.