Niu Baiye is cow stomach. Alias: Baibi, belly tip, cow stomach. Is one of the internal organs of cattle, that is, cattle only stomach in the third interval valve stomach (omasum). The omasum is in the shape of a leaf, and its function is to absorb water and acid produced by fermentation. It is used as a food ingredient, usually in hot pots and stir-fries. Cantonese people also steam it as a snack when drinking tea. Fresh beef tripe must be processed to be crisp and flavorful. Beef tripe contains protein, fat, calcium, phosphorus, iron, thiamin, riboflavin, niacin, etc. It has the effect of tonifying the spleen and stomach, replenishing qi and nourishing blood, replenishing the deficiency and benefiting the vital essence, quenching thirst, and wind and vertigo, and it is suitable for people who are deficient in illness, deficiency of qi and blood, malnutrition, and weakness of the spleen and stomach. Cattle are ruminants, different from other livestock, the most important feature is that there are four stomachs, respectively, rumen (commonly known as maw), net stomach (beehive stomach), flap stomach (hundred-leaf stomach, commonly known as cow hundred-leaf) and wrinkled stomach.

The first three stomachs have no 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.