Beef, poultry. and fish are considered the main three sources of meat in Egypt. The object of this study is to estimate the Almost Ideal Demand System (AlDS) for meat and derive the substitution effect among meat commodities, and also calculating the demand elasticities, for beef. poultry, and fish through the period (1985-2004). The results showed that, the price and the consumption of these goods are indirectly proportional. and it also showed that there is substitution relation between the types of meat according to the cross price elasticities. Finally the expenditure elasticity indicated that increasing the consumer income will lead to an increase in the expenditure on the meat, poultry, and fish.