This research aims to determine the response of breeder towards the implementation of the PO cattle development program in Gunungkidul Regency and the factors than influence. . The basic method of the research is descriptive. The sample selection using purposive method in four different livestock groups that implement all of the PO cattle development program with a total sample of 40 breeders. Primary data is obtained through a questionnaire, interview, and observation. The first objective using descriptive analysis, while the second objective using multiple linear regression analysis. The results of the research showed that the breeders showed the good attitude towards all PO cattle development program, that are technical guidance of PO cattle development, making alternative livestock feed, developing forage, integrated animal service, and saving productive female cattle. The breeders showed the good behavior towards all PO cattle development program, but the breeders showed the bad behavior in the implementation of making alternative livestock feed. The number of PO cattle maintained and the cost of maintaining PO cattle will influence the attitude of farmers to the implementation of PO cattle development programs. If the number of PO cattle maintained and the cost of maintaining PO cattle are increase, so the attitude of farmers to the implementation of PO development programs are decrease. The age of the farmer, the experience of raising cattle, the frequency of joining the program, and maintenance costs will influence the behavior of farmers to the implementation of PO cattle development programs. If the farmer's age and the frequency of participating in the program are increase, so the behavior of farmers to the implementation of PO development program are increase. If the experience of raising PO cattle and the cost of maintaining PO cattle are increase, so the behavior of farmers to the implementation of PO development program are decrease.