Friesian cows were estimated from 2793 lactation records for 874 cows sired by 55 bulls covered 25 years (1990-2016) in two herds (Sakha and El-Karada farms) belongs to the Animal Production Research Institute, Ministry of Agriculture and Land Reclamation, Egypt. Data were analyzed by using linear model to determine the main and non-genetic effects. Animal model MTDFREML to determine genetic parameters. Breeding efficiency was estimated by two methods Wilcox and Tomar. The overall means for breeding efficiency by Wilcox and Tomar methods were obtained as 53.09 ± 0.97 and 95.92 ± 0.56, respectively. The coefficients of variation were obtained as 80.38 and 30.72 percent, respectively. Least-squares analysis for examined non-genetic effects of calving month, farm and parity were highly significant except effect year of calving was non-significant of breeding efficiency by Wilcox method. However, the effect year of calving and parity were highly significant except both of month and farm were non-significant of breeding efficiency by Tomar .  Whereas, the results showed effect of age at first calving (AFC) and calving interval (CI), Total milk yield (TMY) and Life time milk yield (LTMY) were highly significant on breeding efficiency by Wilcox. The contrast, were non-significant on breeding efficiency by Tomar . Heritabilities estimates for AFC, CI, TMY and LTMY, Wilcox and Tomar were 0.13, 0.17, 0.25, 0.46, 0,37 and 0,37, respectively. The phenotypic correlations of breeding efficiency with AFC, CI, TMY and LTMY were negative and low, where it reached from -0.39 to -0.03 except, AFC and CI with Wilcox it reached 0.09 and 0.19. The genetic correlations with the same traits reached from -0.30 to -0.06 except CI with both of Wilcox and Tomar.