摘要：The beef cattle chain presents essential importance for the Brazilian economy and to the State of Minas Gerais, due to the generation of currency, employment, income, as well as food production. In this work, the beef leather processing was analyzed, emphasizing its market structure, business conduct and performance. With this aim, the referential of the Industrial Organization was applied, in the focus of the Structure-Conduct and Performance Model. Based in the market structure, the results indicate the sector is reasonable concentrated. The business conducts show a tendency of organization of this sector, meaning that the companies majority adopt marketing strategies, offering training to its employees and formalizing contracts with suppliers and clients. Despite the organization of tanning, this sector presents several problems; especially referring to the quality of raw material. Finally, the exportation of beef leather in the State of Minas Gerais is modest when compared with the other States of Brazil.
