Summary: All meat entering the United States must be marked by country of origin. Once the meat is sliced, cut, ground, or processed, however, that identification may be lost. Similarly, livestock entering the United States must be labeled by country of origin but becomes part of the domestic meat supply when slaughtered. Several bills have been introduced over the years that would have required imported meat and animals to be labeled by country of origin all the way to the consumer. Proposed legislation now before Congress--H.R. 1144--calls for labeling fresh and processed meat from cattle, sheep, swine, and other hoofed animals through to the ultimate purchaser, which is generally the consumer. It also requires that meat from imported animals slaughtered in the United States be identified by the country or countries in which the animal was born and raised. GAO found that it is difficult to quantify the cost of labeling meat by country of origin or to put a value on the potential benefits. Clearly, such labeling would benefit consumers who want to know where their food comes from and might boost sales in some sectors of the U.S. meat industry. These benefits, however, would come with costs. All industry sectors expect to incur compliance costs that may be passed on to consumers, and some level of federal enforcement resources would be needed. Also, a meat labeling law could have adverse trade implications.