<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 4.10a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: Z:\DNT\WIP\2016\Edgar X fillings\QC\March\10\Sent At 6.57 AM\uspb20151226 10K.xfr; Date: 2016%2D03%2D10T01:48:00Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://uspremiumbeef.com/20131228/role/idr_DocumentDocumentAndEntityInformation" xlink:href="uspb-20151226.xsd#idr_DocumentDocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BalanceSheets" xlink:href="uspb-20151226.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BalanceSheetsParenthetical" xlink:href="uspb-20151226.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/StatementsOfOperations" xlink:href="uspb-20151226.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/StatementsOfComprehensiveLossIncome" xlink:href="uspb-20151226.xsd#StatementsOfComprehensiveLossIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/StatementsOfCapitalSharesAndEquities" xlink:href="uspb-20151226.xsd#StatementsOfCapitalSharesAndEquities" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/StatementsOfCashFlows" xlink:href="uspb-20151226.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/DescriptionOfBusiness" xlink:href="uspb-20151226.xsd#DescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPolicies" xlink:href="uspb-20151226.xsd#BasisOfPresentationAndAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/LongTermDebtAndLoanAgreements" xlink:href="uspb-20151226.xsd#LongTermDebtAndLoanAgreements" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/EmployeeOptionsAndBenefitPlans" xlink:href="uspb-20151226.xsd#EmployeeOptionsAndBenefitPlans" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/OtherIncome" xlink:href="uspb-20151226.xsd#OtherIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/IncomeTaxes" xlink:href="uspb-20151226.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/RelatedPartyTransactions" xlink:href="uspb-20151226.xsd#RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/FairValueMeasurements" xlink:href="uspb-20151226.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/CapitalSharesAndEquities" xlink:href="uspb-20151226.xsd#CapitalSharesAndEquities" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/LegalProceedings" xlink:href="uspb-20151226.xsd#LegalProceedings" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BusinessSegments" xlink:href="uspb-20151226.xsd#BusinessSegments" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/QuarterlyResults" xlink:href="uspb-20151226.xsd#QuarterlyResults" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/AccountingPoliciesPolicies" xlink:href="uspb-20151226.xsd#AccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPoliciesTables" xlink:href="uspb-20151226.xsd#BasisOfPresentationAndAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/SelectedQuarterlyFinancialDataForFiscalYearsTables" xlink:href="uspb-20151226.xsd#SelectedQuarterlyFinancialDataForFiscalYearsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/DescriptionOfBusinessDetailsTextuals" xlink:href="uspb-20151226.xsd#DescriptionOfBusinessDetailsTextuals" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/DescriptionOfBusinessDetailsTextuals1" xlink:href="uspb-20151226.xsd#DescriptionOfBusinessDetailsTextuals1" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPoliciesDetailsTextuals" xlink:href="uspb-20151226.xsd#BasisOfPresentationAndAccountingPoliciesDetailsTextuals" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/SummaryOfCostAndAccumulatedDepreciationForPropertyPlantAndEquipmentDetails" xlink:href="uspb-20151226.xsd#SummaryOfCostAndAccumulatedDepreciationForPropertyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/NetIncomeAttributableToNon-controllingInterestDetails2" xlink:href="uspb-20151226.xsd#NetIncomeAttributableToNon-controllingInterestDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPoliciesDetailsTextual" xlink:href="uspb-20151226.xsd#BasisOfPresentationAndAccountingPoliciesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/LongTermDebtAndLoanAgreementsMasterLoanAgreementDetailsTextuals" xlink:href="uspb-20151226.xsd#LongTermDebtAndLoanAgreementsMasterLoanAgreementDetailsTextuals" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/LongTermDebtAndLoanAgreementsCapitalAndOperatingLeasesDetailsTextuals1" xlink:href="uspb-20151226.xsd#LongTermDebtAndLoanAgreementsCapitalAndOperatingLeasesDetailsTextuals1" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/EmployeeOptionsAndBenefitPlansDetailsTextuals" xlink:href="uspb-20151226.xsd#EmployeeOptionsAndBenefitPlansDetailsTextuals" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/OtherIncomeDetailsTextuals" xlink:href="uspb-20151226.xsd#OtherIncomeDetailsTextuals" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/IncomeTaxesDetailsTextual" xlink:href="uspb-20151226.xsd#IncomeTaxesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/RelatedPartyTransactionsDetailsTextual" xlink:href="uspb-20151226.xsd#RelatedPartyTransactionsDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/CapitalSharesAndEquitiesClassUnitsDetails" xlink:href="uspb-20151226.xsd#CapitalSharesAndEquitiesClassUnitsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/CapitalSharesAndEquitiesLimitedLiabilityCompanyAgreementDetails" xlink:href="uspb-20151226.xsd#CapitalSharesAndEquitiesLimitedLiabilityCompanyAgreementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://uspremiumbeef.com/role/QuarterlyResultsDetails" xlink:href="uspb-20151226.xsd#QuarterlyResultsDetails" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/20131228/role/idr_DocumentDocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DueFromAffiliateCurrent" xlink:label="loc_us-gaapDueFromAffiliateCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDueFromAffiliateCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="loc_us-gaapInvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapInvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AccountsPayableTradeCurrent" xlink:label="loc_us-gaapAccountsPayableTradeCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableTradeCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DueToAffiliateCurrent" xlink:label="loc_us-gaapDueToAffiliateCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToAffiliateCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_Patronagenoticepayableincash" xlink:label="loc_uspbPatronagenoticepayableincash" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_uspbPatronagenoticepayableincash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_DistributionsPayable" xlink:label="loc_uspbDistributionsPayable" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_uspbDistributionsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_EmployeeRelatedLiabilitiesNonCurrent" xlink:label="loc_uspbEmployeeRelatedLiabilitiesNonCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_uspbEmployeeRelatedLiabilitiesNonCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_MembersCapital" xlink:label="loc_us-gaapMembersCapital" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapMembersCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_TotalLiabilitiesAndCapitalSharesAndEquities" xlink:label="loc_uspbTotalLiabilitiesAndCapitalSharesAndEquities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalLiabilitiesAndCapitalSharesAndEquities" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalLiabilitiesAndCapitalSharesAndEquities" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaapCostsAndExpenses" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaapCostOfGoodsSold" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapCostOfGoodsSold" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="loc_us-gaapSalesRevenueNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapSalesRevenueNet" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapCostsAndExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherOperatingIncomeExpenseNet" xlink:label="loc_us-gaapOtherOperatingIncomeExpenseNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_us-gaapInvestmentIncomeInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_EquityInterestInNetincomeOfSubsidiary" xlink:label="loc_uspbEquityInterestInNetincomeOfSubsidiary" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_uspbEquityInterestInNetincomeOfSubsidiary" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/StatementsOfComprehensiveLossIncome" xlink:title="00000005 - Statement - Consolidated Statements of Comprehensive Loss">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/StatementsOfCapitalSharesAndEquities" xlink:title="00000006 - Statement - Consolidated Statements of Capital Shares and Equities" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/StatementsOfCashFlows" xlink:title="00000007 - Statement - Consolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_EquityInterestInNetincomeOfSubsidiary" xlink:label="loc_uspbEquityInterestInNetincomeOfSubsidiary" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_uspbEquityInterestInNetincomeOfSubsidiary" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInDueFromAffiliatesCurrent" xlink:label="loc_us-gaapIncreaseDecreaseInDueFromAffiliatesCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueFromAffiliatesCurrent" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInOtherReceivables" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherReceivables" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInDueToAffiliatesCurrent" xlink:label="loc_us-gaapIncreaseDecreaseInDueToAffiliatesCurrent" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueToAffiliatesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_ProceedsFromSaleOfMajorityInterestInSubsidiary" xlink:label="loc_uspbProceedsFromSaleOfMajorityInterestInSubsidiary" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_uspbProceedsFromSaleOfMajorityInterestInSubsidiary" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:label="loc_us-gaapProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries" xlink:label="loc_us-gaapPaymentsToAcquireAdditionalInterestInSubsidiaries" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireAdditionalInterestInSubsidiaries" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInBookOverdrafts" xlink:label="loc_us-gaapIncreaseDecreaseInBookOverdrafts" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInBookOverdrafts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_PriorYearExcessDistribution" xlink:label="loc_uspbPriorYearExcessDistribution" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_uspbPriorYearExcessDistribution" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PartnersCapitalAccountRedemptions" xlink:label="loc_us-gaapPartnersCapitalAccountRedemptions" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPartnersCapitalAccountRedemptions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/DescriptionOfBusiness" xlink:title="00000008 - Disclosure - Description of Business" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPolicies" xlink:title="00000009 - Disclosure - Basis of Presentation and Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/LongTermDebtAndLoanAgreements" xlink:title="00000010 - Disclosure - Long-Term Debt and Loan Agreements" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/EmployeeOptionsAndBenefitPlans" xlink:title="00000011 - Disclosure - Employee Options and Benefit Plans" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/OtherIncome" xlink:title="00000012 - Disclosure - Other Income" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/IncomeTaxes" xlink:title="00000013 - Disclosure - Income Taxes" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/RelatedPartyTransactions" xlink:title="00000014 - Disclosure - Related Party Transactions" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/FairValueMeasurements" xlink:title="00000015 - Disclosure - Fair Value Measurements" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/CapitalSharesAndEquities" xlink:title="00000016 - Disclosure - Capital Shares and Equities" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/LegalProceedings" xlink:title="00000017 - Disclosure - Legal Proceedings" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BusinessSegments" xlink:title="00000018 - Disclosure - Business Segments" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/QuarterlyResults" xlink:title="00000019 - Disclosure - Quarterly Results (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/AccountingPoliciesPolicies" xlink:title="00000020 - Disclosure - Basis of Presentation and Accounting Policies (policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPoliciesTables" xlink:title="00000021 - Disclosure - Basis of Presentation and Accounting Policies (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/SelectedQuarterlyFinancialDataForFiscalYearsTables" xlink:title="00000022 - Disclosure - Quarterly Results (Unaudited) (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/DescriptionOfBusinessDetailsTextuals" xlink:title="00000023 - Statement - Description of Business (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/DescriptionOfBusinessDetailsTextuals1" xlink:title="00000024 - Statement - Description of Business (Details Textual 1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPoliciesDetailsTextuals" xlink:title="00000025 - Statement - Basis of Presentation and Accounting Policies (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/SummaryOfCostAndAccumulatedDepreciationForPropertyPlantAndEquipmentDetails" xlink:title="00000026 - Statement - Summary of cost and accumulated depreciation for property, plant, and equipment (Details 1)">
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_TotalPropertyPlantAndEquipmentAtCost" xlink:label="loc_uspbTotalPropertyPlantAndEquipmentAtCost" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LandImprovements" xlink:label="loc_us-gaapLandImprovements" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:to="loc_us-gaapLandImprovements" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BuildingsAndImprovementsGross" xlink:label="loc_us-gaapBuildingsAndImprovementsGross" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:to="loc_us-gaapBuildingsAndImprovementsGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_MachineryAndEquipmentGross" xlink:label="loc_us-gaapMachineryAndEquipmentGross" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:to="loc_us-gaapMachineryAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_FurnitureAndFixturesGross" xlink:label="loc_us-gaapFurnitureAndFixturesGross" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:to="loc_us-gaapFurnitureAndFixturesGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LeaseholdImprovementsGross" xlink:label="loc_us-gaapLeaseholdImprovementsGross" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:to="loc_us-gaapLeaseholdImprovementsGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ConstructionInProgressGross" xlink:label="loc_us-gaapConstructionInProgressGross" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:to="loc_us-gaapConstructionInProgressGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_PropertyPlantAndEquipmentNet1" xlink:label="loc_uspbPropertyPlantAndEquipmentNet1" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbPropertyPlantAndEquipmentNet1" xlink:to="loc_uspbTotalPropertyPlantAndEquipmentAtCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="uspb-20151226.xsd#uspb_AccumulatedDepreciation" xlink:label="loc_uspbAccumulatedDepreciation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_uspbPropertyPlantAndEquipmentNet1" xlink:to="loc_uspbAccumulatedDepreciation" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/NetIncomeAttributableToNon-controllingInterestDetails2" xlink:title="00000027 - Statement - Net income attributable to non-controlling interest (Details 2)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/BasisOfPresentationAndAccountingPoliciesDetailsTextual" xlink:title="00000028 - Disclosure - Basis of Presentation and Accounting Policies (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/LongTermDebtAndLoanAgreementsMasterLoanAgreementDetailsTextuals" xlink:title="00000029 - Statement - Long-Term Debt and Loan Agreements Master Loan Agreement (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/LongTermDebtAndLoanAgreementsCapitalAndOperatingLeasesDetailsTextuals1" xlink:title="00000030 - Statement - Long-Term Debt and Loan Agreements Capital and Operating Leases (Details Textual 1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/EmployeeOptionsAndBenefitPlansDetailsTextuals" xlink:title="00000031 - Statement - Employee Options and Benefit Plans (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/OtherIncomeDetailsTextuals" xlink:title="00000032 - Statement - Other Income (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/IncomeTaxesDetailsTextual" xlink:title="00000033 - Statement - Income Taxes (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/RelatedPartyTransactionsDetailsTextual" xlink:title="00000034 - Disclosure - Related Party Transactions (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/CapitalSharesAndEquitiesClassUnitsDetails" xlink:title="00000035 - Statement - Capital Shares and Equities Class Units (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/CapitalSharesAndEquitiesLimitedLiabilityCompanyAgreementDetails" xlink:title="00000036 - Statement - Capital Shares and Equities (Limited liability company agreement) (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://uspremiumbeef.com/role/QuarterlyResultsDetails" xlink:title="00000037 - Disclosure - Quarterly Results (Unaudited) (Details)" />
</link:linkbase>
