System expansion is a method used to avoid co-product allocation. Up to this point in time it has seldom been used in LCA studies of food products, although food production systems often are characterised by closely interlinked sub-systems. One of the most important allocation problems that occurs in LCAs of agricultural products is the question of how to handle the co-product beef from milk production since almost half of the beef production in the EU is derived from co-products from the dairy sector. The purpose of this paper is to compare different methods of handling co-products when dividing the environmental burden of the milk production system between milk and the co-products meat and surplus calves