Over the last few years, the increase of society stratification and inequality of income that has favoured significant shifts in household dietary patterns and a growing demand for products of animal origin, particularly meat and milk can be observed. On the consumption side, meat plays an important role in improving the nutritional status of low-income households by addressing micro and macro nutrient deficiencies. In this context, this paper investigates beef consumption trends and aims to corroborate theoretical expectations with empirical findings. The aim of the research was to characterize main tendencies of beef consumption and to find out factors affecting beef consumption in Latvia. In order to achieve the set aim, the following research objectives were defined: (1) to characterize household expenditure for purchasing beef; (2) to describe overall beef consumption in Latvia; (3) to investigate beef consumption in households with different income level. The study was based on annual statistical data, statistical bulletins covering results of the Household Budget Survey from 2002 to 2007, scientific publications and special literature. To carry out the research, adequate research methods were used. The results of this study showed that beef consumption in the country has been more or less stable, although in relatively small amounts. The main factor that influences beef consumption and expenditure on beef is income level. The results also suggested that higher beef consumption is characteristic of urban households, which have higher income level than rural ones. Therefore, within increase of income level of Latvia's inhabitants, beef consumption and demand for beef could significantly increase.