Nine groups totaling 457 culled market cows were fed high concentrate rations at two locations in SW Iowa to demonstrate the possibilities of finishing for the “White Fat Cow” market. Average profit per head was $16.54 with a range $174.36 to -$91.45. Adjusted final weights ranged from 1484 to 1646 pounds, while average daily gains ranged from 2.88 to 4.55 pounds daily during a 70 to 91 day feeding program. Dry matter feed conversions on a shrunk basis ranged from 8.70 to 12.78 pounds per pound of gain with an average of 10.91. From 78.4 to 98.8 percent of the cows within the fed groups qualified in the “Premium White Fat” grades with an average of 85.5%. Total cost of gain averaged $98.03 with a range of $70.81 to $156.85. Delivery weight had a significant impact on average daily gain, feed cost of gain and total cost of gain; however body condition score had no significant impact on performance traits or cost of gain.