This cow could provide some of the most expensive beef in the world after being bred on a special diet of four pints of beer a day.

Mid Wales farmer Ifor Humphreys spends a large amount of time looking after his cows, including giving them the occasional massage. Mr Humphreys, of Upper Bryntalch farm in Abermule, near Newtown, goes the extra step to look after his animals because they produce some of the tastiest, most expensive beef in the world

He feeds his cows beer to help them relax before slaughter. His herd is also given an occasional massage, but it is not a daily routine.

He is one of only a handful of UK breeders and the only one in Mid Wales, who keeps Japanese Wagyu cattle, and in a deal with a local brewery he gives them four pints a day.

Wagyu, also known as Kobe beef, is an expensive cut renowned for its taste.

The beef is sold at some of London’s most exclusive restaurants and by some of the city’s top retailers, where a fillet can go for up to £120 a kilo.

Mr Humphreys has 45 of the cattle and feeds them a tipple from Monty’s Brewery, in Montgomery.

He said: “I chose to produce Wagyu as it is widely acknowledged as the world’s best tasting, most tender beef.

“I wanted to use best practice farming techniques to see if I could meet the challenge and deliver a superior eating experience for discerning food lovers in Mid Wales. It has taken three years but the first Wagyu is now ready to taste.”

He said the beer he uses is a waste product, too high in yeast for people, but ideal for his animals.

“The brewery produces about four-and-a-half gallons of waste beer and I simply pour it in the trough and the cattle drink it,” he added.

“They don’t get drunk they have a lie down and go to sleep. It helps reduce stress, which in turn produces tastier beef.”

Pam Honeyman, of Monty’s Brewery, said Mr Humphreys received up to 80 litres of beer a week.