Abstract: In this paper, the liver and heart from fattening milk male calfs were taken as sample and the meat quality, nutritional quality and active substances corresponding indicators of fattening bull calf and ordinary cow were measure.The results showed that fattening milk male calfs had a dark red color in liver and heart. The p H value were 5.83, 5.47.The shear stress were 0.57, 2.34 kgf.The cooked meat rate were 83.41%, 78.91%, Its tenderness is moderate and have a good processing performance. The water content were 71.30, 77.05 g /100 g, Protein content were 21.80, 18.06 g /100 g, The fat content were 3.56, 3.01 g /100 g.The ash content were 2.88, 2.47 g /100 g. Compared with ordinary cow, its protein content is high and rich in minerals.The fattening bull calf milk contains a certain number of biological active matter. The L- carnitine content were 20.74, 10.87 mg / kg, the taurine content were 6.45, 1.66 mg / g.In conclusion, the liver and heart from fattening milk bull calf are of high quality byproducts and have a high value to develop.