The objective of this study was to quantify nitrogen (N), phosphorus (P) and potassium (K) utilization and their cycling in a beef-forage production system. A survey was conducted at the Kyoto University experimental farm in Kyoto Prefecture, Japan, and included 9.5 ha of meadow and about 160 head of beef cattle. Forages cultivated on the meadow were ensiled and offered to breeding cows. The whole farm was regarded as a beef-forage production system. The system consisted of three components: animals, manure and soil/crop. Nutrient inputs, flows through the soil-plant-animal pathway and outputs were quantified for 2 periods for the whole farm. Nutrient utilization was evaluated by nutrient balances, utilization efficiencies (ratio of nutrient export to nutrient input) and cycling index. The average nutrient balances of N, P and K for the whole farm (kg/year/ha) were 435.7, 136.3, and 262.8, and the average nutrient utilization efficiencies were 0.08, 0.06, and 0.01, respectively. The characteristics of nutrient balances and utilization efficiencies for each component differed among the nutrients. The average cycling indices for N, P and K were 0.19, 0.17 and 0.49, respectively. This study illustrates the importance of internal nutrient cycling for improving nutrient utilization in beef production systems.