What is the best to feed beef cattle shell corn or corn gulten?

That all depends on the cost of each and what type of beef cattle you are feeding: dry bred cows, finishers, growers, lactating cows, or bulls. Shell corn would have a lower energy and protein content than corn gluten, so the shell corn may be best to feed to replacement heifers and growers, and probably even bulls if they don't have much weight to gain, and the corn gluten could be fed to lactating cows or finishers. Dry-bred cows don't need to be grained unless they're too thin and need to have their weight increased prior to calving.