The invention relates to a predictive analysis method of micro ribonucleic acid (miRNA) target genes of the cattle and is suitable for prediction of the miRNA target genes of the cattle. The predictive analysis method of the miRNA target genes of cattle comprises the following steps: (1) establishing a 3'-untranslated region (UTR) data base, (2) obtaining a sequence of the miRNA of the cattle for species without 3'-UTR sequences, (3) obtaining a protein sequence of the cattle, (4) deducting a sequence coding for amino acids in protein (CDS) from the miRNA by writing a practical extraction and reporting language (PERL) script in order to obtain 5'-UTRs and 5'-UTR sequences of the genes, wherein the 3'- UTR sequences are gathered together, and the 3'-UTR data base is established, (5) downloading relevant data for species with an open 3'-UTR, (6) carrying out target genes prediction respectively by a plurality of software, and referring to miRGator software with regard to some miRNA which does not correspond and (7) carrying out statistic analysis and counting the target genes which are obtained through prediction in order to determine a most possible target gene. Generally, in step (6), intersection of a plurality of software prediction results is adopted, namely an overlap part.