The daily average concentrate of small-tailed Han sheep is 1.5kg, and the value is 1.80 yuan, and the roughage is 2.0 kg, and the value is 0.90 yuan. The daily feed cost is 2.70 yuan. Labor, water and electricity, epidemic prevention and other expenses are 0.30 yuan a day for a sheep. The cost of raising a sheep every day is 3.0 yuan. Small-tailed Han sheep gain an average of 0.7 kg per day in captivity, which is worth 8.40 yuan (average per kg mutton sheep 12 yuan). Fattening sheep generally takes three months as a cycle, three months and 90 days. Raising sheep costs 270 yuan, and buying sheep costs 600 yuan. The weight at the time of sale is: gain 63kg+ original weight 40 kg = 103 kg, and the value is 1236 yuan. 1236—600—270=366 yuan. 26 yuan's unpredictable expenses were deducted from the profit of 366 yuan. In other words, the profit of fattening a lamb with small tail in captivity is around 300 yuan.

Boer goat has low forage, concentrate 1.20 kg, roughage 1.50 kg, and the daily feeding cost is 2.50 yuan. The growth rate of Boer goat is also low, with an average of 0.45 kg per day. When buying Boer goats to fatten sheep, you can buy a little ram of 30-40 kg around 500 yuan. Original weight (35 kg +0.45X90)x 13 yuan /kg-500 yuan sheep purchase cost -225 yuan, feeding cost =256 yuan. Excluding the unforeseen expenses of 16 yuan from the profit of 256 yuan, that is, the profit of fattening a Boer goat lamb is around 240 yuan.