For more than a century the importance of the Northeast as a packer of quality beef has been declining. Packers recognized very early that, with the advent of refrigerated transport, it was less expensive to ship meat to market than to ship either feed or live cattle. Any firm which continues to pack quality beef in the Northeast despite the strong cost forces pulling the industry westward must have a particular cost or price advantage. This bulletin provides an analysis of one such segment of the beef-packing industry: supplying kosher beef.