As of 2021, the top 25 U.S states with the most number of cattle are:

1. Texas: approximately 15 million head of cattle
2. Nebraska: approximately 6 million head of cattle
3. Kansas: approximately 6 million head of cattle
4. California: approximately 5 million head of cattle
5. Oklahoma: approximately 5 million head of cattle
6. Colorado: approximately 4 million head of cattle
7. South Dakota: approximately 4 million head of cattle
8. Montana: approximately 3 million head of cattle
9. Missouri: approximately 3 million head of cattle
10. Iowa: approximately 3 million head of cattle
11. Wyoming: approximately 3 million head of cattle
12. North Dakota: approximately 2 million head of cattle
13. Minnesota: approximately 2 million head of cattle
14. Illinois: approximately 2 million head of cattle
15. Florida: approximately 2 million head of cattle
16. Kentucky: approximately 2 million head of cattle
17. Oregon: approximately 2 million head of cattle
18. Georgia: approximately 2 million head of cattle
19. New Mexico: approximately 2 million head of cattle
20. Ohio: approximately 2 million head of cattle
21. Arkansas: approximately 2 million head of cattle
22. Indiana: approximately 2 million head of cattle
23. Alabama: approximately 1 million head of cattle
24. Tennessee: approximately 1 million head of cattle
25. Idaho: approximately 1 million head of cattle

It's important to note that the data on cattle numbers can fluctuate due to a number of factors such as changes in consumer demand, weather conditions, disease outbreaks and Government policies. These numbers are estimates and are also subject to change over time.