Cattle are a form of domesticated bovine animals found on Earth. Female cattle are often referred to as cows.
Beef was known to be consumed as a foodstuff available in the Federation in the 23rd century. Mars Foods Incorporated advertised themselves as a supplier of beef in Spacelanes, a periodical publication in the late 23rd century. (FASA RPG module: Spacelanes: The Magazine of Interstellar Trade)