Both Hungary and Poland are net exporter in cattle and beef trade. Because of the large Polish and Hungarian supply these countries cannot sell all products on domestic and EU single markets. Cattle and beef production of both countries have to be sold on non-EU markets. These markets have a special attribute because import of cattle and beef to EU is regulated but the export to these countries is not under European limitation. This special attribute results in the fact that there are less available scientific indexes to use studying the international trade. In this paper we aimed to examine the comparative advantages of Hungarian and Polish cattle and beef export to non-EU markets between 2002 and 2015. Out analysis based primary on Balassa index (RCA) which is compared with the share of product export of the reference countries in their entire export. Secondary, the Revealed Symmetric Comparative Advantage (RSCA) was used as a correction of RCA (makes the RCA symmetrical). Primary we established that both studied countries have the same non-EU target markets with the highest importance of Turkey and Russia. During the examined period several changes were resulted, for example the decrease of Turkish market and the Russian embargo. These changes had an effect on comparative advantages.