牛肚 (niú dǔ) literally means 'cow stomach' and refers specifically to the edible stomach lining of cattle—commonly known in English as beef tripe. The first character, 牛 (niú), means 'cow' or 'cattle', while 肚 (dǔ) means 'stomach' or 'belly'. Together, they form a compound noun denoting this particular offal cut, widely used in Chinese cuisine for its chewy texture and ability to absorb rich flavors.

牛肚 is especially popular in hotpot, stir-fries, and braised dishes across regions like Sichuan and Guangdong. It’s typically cleaned thoroughly and pre-boiled before cooking to remove odor and soften the tissue. Though considered a delicacy by many, it’s also valued for its affordability and high collagen content. In everyday speech, 牛肚 is used neutrally and unambiguously—it never refers to stomachs of other animals unless modified (e.g., 羊肚 for lamb tripe).