The current study has explored the internal meat and beef market structure using simultaneous equation with new empirical Industrial organization (NEIO) method. Data were collected for 1971-2005 period .Also, Herfindal index was used as a variable in marginal market equation. Results showed that the market power and cost efficiency impacts in meat production and distribution were 0.114 and -0.523, respectively. In fact producers did not have market power and could not influance on prices. Production firms had cost efficiency and market profit.