Abstract: Enterotoxigenic Staphylococcus aureus is a main cause of Staphylococcal Food Poisoning (SFP). Here, researchers characterized the antimicrobial resistance, distribution and expression of enterotoxin genes of 41 Methicillin-Resistant S. aureus (MRSA) isolated from bovine mastitis milk and SFP cases. Apart from three SFP-acquired isolates which could produce extended-spectrum β-lactamases, all the others carried mecA gene and expressed the penicillin-binding protein 2a. The 92.7% of MRSA isolates tested showed twenty two multi-drug resistant patterns among which SFP-acquired isolates had higher resistant rate and the MIC50/90 values of cefotaxime, amikacin, azithromycin, ciprofloxacin and gentamicin than those of milk-acquired isolates. The 95.1% of MRSA isolates carried at least one Staphylococcal Enterotoxins (SEs) gene and could produce the corresponding classical SEs, the differences in the prevalence of enterotoxigenic MRSA observed between milk-acquired and SFP-acquired isolates were not statistically significant. Six SEs genotypes were found, among which the genotypes sea-seg-sei-seln-selm and sea-seb-sec-seg-sei-seln-selm predominated, respectively in milk-acquired and SFP-acquired isolates.