Hind claws of 15 adult, sound Fleckvieh cows were used for material analysis. The elastic modulus was tested in tension tests according to EN ISO 527 and ASTM D 638-03 at a universal material testing machine. Samples were taken from different segments of the bovine claw to find the differences in material properties. Samples orientation was parallel to the horn tubules and transversal, respectively. Dry matter of the test samples was determined at the time of testing. Elastic modulus values were highest with mean = 659.7 N/mm2 at the dorsal wall. Values dropped axial to 416.3 N/mm2, abaxial to 343.9 N/mm2 for longitudinal (parallel) samples and to 433.1 N/mm2 for transversal samples. The elastic modulus of the sole segment was found to be 172.1 N/mm2. No difference was calculated neither between right and left feet, lateral and medial claws, nor between longitudinal and transversal samples.