Is corn beef made from horse?

No, corned beef is not made from horse. It is made from beef, specifically the brisket cut of beef.

The term "corned" refers to the curing process used, which involves salting the beef with large grains of rock salt (historically, these grains resembled corn kernels, hence the name).

While there are some cultures that do consume horse meat, corned beef is not one of them.