Mature beef cows (n = 122) representing British and Continental phenotypes were slaughtered to measure the influence of body condition score (BCS) on by-product yield and value. All cows were weighed and assigned BCS, based on a 9-point scale, 24 h before slaughter. By-product weights were obtained during the slaughter process and included blood, feet (with hooves attached), oxlips, tongue, gullet, trachea, cheek meat, head meat, skull, tripe, honeycomb tripe, large and small intestines, spleen, mesenteric fat, weasand meat, kidneys, heart, lungs, and oxtail. By-product yields were calculated as a percentage of the animal's live weight taken 24 h before slaughter. By-product values were computed by multiplying the weight of each piece removed during the slaughter process by the 1997 average price. Live weight increased linearly (P<.001) as BCS increased from 2 to 8, whereas Continental cows were approximately 86 kg heavier (P<.05) at slaughter than British cows. Cows assigned a BCS of 2 or 3 had greater (P<.05) skull, feet, tongue, tripe, honeycomb tripe, trachea, and lung yields than cows assigned a BCS of 4 or higher. On the other hand, BCS-7 and 8 cows had greater (P<.05) weights and yields of large intestines and mesenteric fat than cows given a BCS of 6 or lower. The feet, trachea, lungs, and bone meal from BCS-2 cows had the greatest (P<.05) value, whereas the value of the large intestine, oxtail, and mesenteric fat was highest (P<.05) for BCS-7 and 8 cows. Weight, yield, and value of the skull, head meat, and feet were greater (P<.05) for Continental cows than British cows. Total by-product value was quadratically (P<.001) related to BCS. Cows assigned a BCS of 5 had lower (P<.05) total by-product values than either BCS-2 or BCS-7 and 8 cows. Drop credit for BCS-2 cows was greater (P<.05) than BCS-3, 4, 5, and 6 cows, with cows assigned a BCS of 7 and 8 having intermediate drop credit values. Continental cows tended to have greater (P<.10) total by-product and drop credit values than British cows. Information from this study indicated that the BCS of cows at the time of slaughter had a profound influence on by-product yields and, more importantly, values of by-products that are credited back against the cost of production to the beef cattle producer.