This study was conducted to investigate the effects of perilla seed extracts (PSE) on performance and immune function of finishing cattle. Nineteen Simmental crossbred steers with (376.7±37.0) kg of BW were divided into 2 groups, ten heads in control group, and nine heads in PSE group. Control group was fed the basal diet, and PSE group was fed the basal diet supplemented with 0.03% PSE. The results were showed as follows, 1) dietary supplementation of PSE increased the average daily gain (ADG) and average daily daily dry matter intake (ADMI) by 8.5% and 3.2%, respectively, and decreased the ADMI to ADG ratio by 5.8%, but the differences were not significant (P＞0.05); 2) the apparent digestibility of total phosphorus increased by 56.11% (P＜0.05), however, the apparent digestibility of other nutrients was not affected (P＞0.05); 3) the plasma phosphorus, alpha-amylase concentrations and IgA content increased by 16.22%, 20.92% and 4.48%, respectively (P＜0.05); 4) shear force of beef reduced by 13.00% (P＜0.05), and the carcass quality was improved by one grade. The results indicate that dietary supplementation of PSE has no adverse effects on growth performance, and can stimulate the phosphorus digestibility, increase the concentrations of plasma phosphorus, alpha-amylase and IgA content, and improve the beef tenderness and carcass quality.［Chinese Journal of Animal Nutrition，2011，23（3）：473-479］