An attempt was made to develop a valuation index for draught cattle breeds of Tamil Nadu, which would help the farmers in getting the right price for their animals sold. The data were collected through personal interview using pre-tested interview schedule from 225 draught cattle owners from selected three districts of Tamil Nadu during the year 2010-11. A multiple linear regression was fitted for arriving at the valuation index of draught cattle breeds viz., Burgur, Kangayam and Umbalacherry. The adjusted R2 for overall draught cow valuation index was 0.818. The factors like presence of whirls in acceptable body region, skin and coat, body weight, milk yield and presence of pregnancy were found to be significant and had influenced the value of animal to the tune of Rs. 1642.40, Rs.1250.21, Rs. 36.25, Rs. 679.30 and Rs. 1241.24, respectively from their mean value. The overall draught bullock valuation index was also fitted and its adjusted R2 was 0.428. The variable body weight was found to be significant at one per cent level, whereas age was found to be significant at five per cent level and had negative influence on bullock value. The duration of work was found to be significant at five per cent level and it hiked the value at the rate of Rs.528.26. The variables like skin and coat, activeness, whirls, right pair, disease tolerance and breed were found to be non-significant.