The tripe belongs to the fourth stomach of the cow and has a tougher texture, requiring longer processing and cooking to achieve the desired state of taste. Beef tripe comes from the esophagus part of the cow and has a softer texture and shorter cooking time. Tripe requires more time and effort in both preparation and handling, is much less available and will be sold at a higher price in the market. Ease of availability, simplicity of process and high demand make beef tripe cheaper.