Three groups of culled market cows were fed high concentrate rations at three locations in Iowa to demonstrate the possibilities of finishing for the “White Fat Cow” market. Final shrunk weights ranged from 1378 to 1609 pounds, while average daily gains ranged from 2.78 to 3.87 pounds daily on a 70 to 90 day program. Dry matter feed efficiency on a shrunk basis ranged from 9.98 to 12.03 pounds per pound of gain. From 74 to 89 percent of the cows qualified in the “Premium White Fat” grades. Net profit ranged from $52 to $89 per head, but it is important to realize that net profit is very dependent on buy sell margin and these demonstration feed outs were done in the time frame where very positive seasonality prices existed.