Calf breeding and fattening projects in general are considered the main source of meat production in Iraq. This vital and widespread sector is considered the largest in Wasit Governorate. There are a significant number of fields specialized in raising and fattening calves. Despite the increase in production that the owners of these fields have experienced, these Owners face difficulties in obtaining expensive feed and poor vaccines, veterinary services and treatments imported and controlled by the private sector, which has led to high economic costs. Calf fattening projects have similar social and economic advantages. Calf fattening, which is a sub-sector of the livestock sector, has an important role in transforming... Calves turn into high-quality and efficient beef through economic use. Increased live weight, feed intake, feed efficiency and capacity, and the relationship between profitability are direct factors on calf breeding and fattening projects. The results showed that the total costs (fixed and variable) for the average projects in the sample amounted to approximately (136,779) one hundred and thirty-six million, seven hundred and seventy-nine thousand Iraqi dinars. Through the results, it was shown that the variable costs have a greater relative importance in the calf rearing and fattening projects in the study area than the fixed costs, and the other costs are due to the prices of the calves upon purchase (before the start of the fattening cycle), so their percentage reached (61.46%) of the total total costs, while the cost amounted to (61.46%). Net sale of one calf after fattening (2009000) is two million and nine thousand dinars The economic efficiency and its components for the calf rearing and fattening projects in the study sample were estimated using the DEAP data envelopment analysis method and according to the cost function variables in light of the resources used and their prices assuming changing returns to scale. The economic efficiency and its components, both the technical and Allocative efficiency of the calf breeders in the study sample, were estimated using the data envelopment analysis method (DEAP), and the results of the estimates of economic (EE), technical (TE), and Allocative (AE) efficiency were confirmed. By reviewing these results, it was found that the level of technical efficiency of the study sample ranged Between a minimum of about 72.4%) and a maximum of 100%), with an average of (97.5%). As for the number of fields that achieved full efficiency (100%), it reached 30 fields, and a percentage of (60%) was formed. As for the fields that achieved efficiency between (%80-100%) reached (49) fields, and as for the fields that achieved technical efficiency (72.4%), it was one field.