The key to training a calf for halter breaking is to gain its trust. Once a calf trusts you, it is much easier to handle. We start by putting a halter on a calf and letting it drag it for a few days. This way, the calf learns when it steps on the rope, its chin gets pulled, and it learns what the halter is. After the calf has dragged the halter for a few days, it is time to tie it up.
People have different methods of tying calves for the first time.
We tie them to a sturdy gate for about an hour the first time and then allow more time each additional day. Other people like to tie the halter to an innertube so when calves pull, the tube stretches and then pulls them back. Different types of halters can be used. We have put a chain link on some halters at the point where the rope goes under their chin. This allows the rope to loosen and not cinch down on their chin.