The purpose of the study was to identify the characteristics of liver abscesses of cattle from the refrigerator of San Juan de Pasto by isolating from bacterial agent, measuring and determining the location of the abscesses, as well as the association among variables (size, localization, and microorganism) from a total of 65 livers seized in April de 2010. The data was analyzed with the help of the statistical software Stat graphics Plus 5.0. The descriptive statistics indicated that the microorganism with higher presentation was Staphylococcus non aureus with a 36.92% of total samples, followed by E.coli with a 32.31% of total samples, and Klebsiella sp with a 1.54%, being the lowest percentage. Regarding the location, it was determined that liver abscesses were located predominantly at the level of the parietal side of the livers in a 74% of total samples, while there was a 26% in the visceral anatomical position. The size of the abscesses was characterized by measures of central tendency, dispersion and by establishing confidence intervals of a 95%. It was also established their size and it was found that the smallest one was 1 cm, the largest one was 20 cm, and the average was equivalent to 6.01 cm. An analysis of variance was performed to determine the relationship between variables. It revealed that the microorganism is the factor that has a statistically significant value on size. The classification of sizes was made by applying the method of contrasts multiple ranges for size according to microorganism where the small-sized (2.53 - 3.46 cm) for microorganisms Klebsiella sp, and E. coli, the medium-sized (6 - 6.61 cm) for Proteus sp. Staphylococcus non aureus, and the large-sized (8.62 - 9.73 cm) for microorganisms Actinomyces sp and not growth were found.