The Bearded Vulture differs from the other vultures by its feathered neck and does not have a bald head. Together with the Egyptian Vulture, it constitutes a small lineage (Gypaetinae) of the Accipitridae family. Its main food is the bone marrow of dead animals which it gets by biting pieces of bone up to the size of a lamb's femur. Its stomach has a pH of about 1 and quickly dissolves bone pieces. The vulture is known to carry bones to a height of 160-490 ft and drop them to the ground in order to expose the marrow.

http://en.wikipedia.org/wiki/Bearded_Vulture