At the present study, it was aimed to explore the states of antimicrobial resistant Staphylococcus aureus isolates from 320 pigs and cattle carcass (160 pigs and 160 cattle) slaughtered in Busan province from March 2008 to November 2009. Among 320 samples, 26 of Staphylococcus aureus were isolated from pigs (10.6%) and cattle (5.6%). In antimicrobial susceptibility test, all of the isolates were demonstrated susceptibility to oxacillin, cefoxitin, cephalothin, vancomycin, rifampin and linezolid. But the isolates were showed resistance other antibiotics in order of penicillin (92.3%), gentamicin (76.9%), tetracycline (69.2%), erythromycin (65.4%), and clindamycin (61.5%). In case of enterotoxin production, 7.7% of 2 strains produced enterotoxin A.