Gayo horse is one of the livestock commodities developed in Southeast Aceh. This is supported by the Decree of the Minister of Agriculture of the Republic o f Indonesia. number 1054/Kpts/SR.120/10/2014 which stipulates the gayo horse as an animal genetic resource for the local Indonesian horse family with distribution in the d i s t r i c t s of Central Aceh, Bener Meriah, Gayo Lues and Southeast Aceh. This study aims to determine the role of the existence of the gayo horse for the Alas tribe that has cultural value and is prospective and to determine the strategy for developing the gayo horse in the area of Southeast A c e h Regency. Collecting data using survey method. The research location was determined using purposive sampling technique. Data was collected through in-depth interviews with 30 respondents of Gayo horse breeders based on the research instrument. Data analysis used descriptive statistics. The results showed that the characteristics of breeders were male with the highest average in the age group of 45-65 years, the lack of breeders in the productive age range was influenced by the influence of outside culture which was very fast in eroding the noble values of the area. The average number of breeders in the research location has experience of raising horses for 10–20 years (17%) and the number of horse ownership under 5 has the highest percentage (36%) 40% have high school education, and 88% are breeder’s horses have never attended technical training in the field of animal husbandry, 92% o f breeders keep gayo horses as a means of cultural ceremonies. The prospect of gayo horses in Southeast Aceh Regency is very high because it is very closely related to community activities that are still closely related to cultural activities that also use horses as mounts during traditional events such as pemamanan, turun mandi and antat takhuh with an average of ceremonial activities reaching 15-40 times per month for 11 months per year. Through the approach of cultural values, it is one of the efforts to maintain and maintain the existence of the gayo horse species in Southeast Aceh Regency.