Least cost ration formulation using linear programming (LP) is an ideal approach to optimize cost of feed with out compromising on the quality of feed using local feeds. In the present research communication, a methodology has been presented for formulation of least cost concentrate feed for cattle. Solver module of Microsoft Excel has been used as an interface. By using this method, researchers and students of animal nutrition can formulate least cost balanced rations using different raw materials having variations in chemical composition and cost on day to day basis. In this paper we delineate the various steps in achieving the same. 1281076233.php