Try looking in John Nix, Farm Management Pocketbook, or similar, will give you all the info you need. Also it all depends whether he buys them in on a blue or green passport to what Beef Special Premium he can claim, also weather they are bulls, heifers or steers. Though he will be getting about £50 per animal Sloughter Premium. But give it untill the spring of 2005 then these payments will be phased out and single farm payments introduces due to the Mid Term Review of CAP.