Beef tripe contains protein, fat, calcium, phosphorus, iron, thiamin, riboflavin, niacin and other nutrients.
The cow is a ruminant, different from other livestock, the biggest feature is that there are four stomachs, respectively, rumen (commonly known as tripe), net stomach (honeycomb stomach), flap stomach (Bailey's stomach, commonly known as cow Bailey's) and wrinkled stomach. The first three stomachs do not have gastric glands inside, do not secrete gastric juice, collectively known as the former stomach. The fourth stomach has gastric glands that secrete digestive juices and is similar to the stomachs of pigs and humans, so it is also called the true stomach. Cattle eat roughage mainly by rumen microbial fermentation and decomposition into absorbable and utilizable substances.