This study examined cattle and beef marketing in Delta State, Nigeria. The specific objectives were to identify and describe distribution channels for beef; ascertain the factors that determine selling price at the wholesale and retail level of cattle and beef; and determine the marketing margins for cattle and beef at both wholesale and retail levels. A total of 180 respondents (60 wholesalers and 120 retailers) were selected from the three agricultural zones in the state which are divided into local government areas. Data were collected from the respondents by using two sets of structured questionnaire. Marketing channels, regression analysis and marketing margin analysis were used to analyse the data collected. The mean price per cattle was N130,000.00 ±27098.82 while a kilogram of beef cost N750.00 on the average. The wholesale margins for cattle was N22,850.00 while the margins for beef retailers was N236,156.00 weekly. The regression results showed that transport cost (p<0.10), market charges (p<0.10) and cost of renting land (p<0.10) and buying price (p<0.05) significantly affected cattle wholesale price. The regression results showed that sales price (p<0.05) and transportation cost (p<0.05), while tax rate (p<0.10), cost of loading (p<0.10) and cost of offloading of cattle (p<0.10) significantly affected the retail prices. The study showed that cattle marketing in Delta State is lucrative and the government is encouraged to invest in its production to help in national development in the future.