Abstract: Cattle transaction in Nigeria is a very lucrative business that has contributed significantly to the nation`s economic growth. Most developing countries where cattle business strives have witnessed many setbacks as a result of the prevailing political, environmental, socio and economical factors. Cattle dealers are susceptible to attack by armed robbers and conveying cow from place to places pose high risk interns of road safety. With deeper penetration and spread of Internet, more and more online transaction applications are becoming available. In this study, a framework for the implementation of a functional e-commerce for cattle business using Nigeria market as a case study is presented. The study focus is on a market place for cattle business on the internet. The architectural framework is christened e-cattle. The decision variables that constitute the content of the site were presented. The relational database model of the e-cattle was also presented. Apache, php and Mysql server are considered good for its implementation. It addresses concept such as the cattle business in Nigeria in a nutshell. A wide range of initiatives for e-payments over the internet and wireless networks which have been developed by a large number of payment service providers, including financial institutions and new providers of payment services comprising technology and telecommunication companies such as e-money schemes, personal online payment services and prepaid cards were presented. The E-cow which is based on the Internet is expected to bring together the buyers and sellers of cattle and cattle related goods and services.