#$%^&*AU2013100490A420130516.pdf#####ABSTRACT The present invention provides a tag 10 for use with identifying and locating an animal. The tag 10 comprises connection means 12 for connecting the tag 10 to the animal or to an existing tag. The tag 10 according to the present invention further provides location means 14 comprising one or more highly reflective surfaces 16 for use in locating an animal fitted with a tag 10 in conditions of low ambient light. The present invention is particularly directed toward use with livestock animals which are permitted to graze in unfenced areas having vehicle road passing therethrough. The tag 10 provides one or more surfaces 16 capable of reflecting a beam of light, such as the headlights of a vehicle, with minimal scattering thereby providing improved safety for the animal and a vehicle operator travelling along a road in an unfenced animal grazing area. The tag 10 may further comprise one or more surfaces 16 comprising light emitting materials. A tag 10 according to the present invention may further comprise a portion 20 having a surface or area 22 for use in providing identifying information. Thus the present invention provides a tag 10 which may be used to detect and identify a roaming animal by using location means 14 thereby improving the safety of the animal as well as the safety of road users.3/3 10 14 16 14 16 18 24 12 20 25 22 Figure 3