50 horseshoes are located around Las Venturas, you find your first under the Welcome to Las Venturas sign on the freeway west of the city. Finding all of them increases your luck stat for gambling in the casinos in Los Venturas. Also, the Combat Shotgun, M4, SMG and Satchel Charges are delivered to the Four Dragons Casino.
- Under the Welcome to Las Venturas sign
- Gas Station, Emerald Isle
- Greenglass College
- Behind one of the buildings in the Whitewood Estates (near the Sawn-off Shotgun pickup)
- In the military fuel depot (you can collect it during the Up, Up and Away mission)
- Under one of the waterfalls in front of the Visage Casino
- On the apex of the black pyramid building
- In the alley way behind the multi-storey car park in Red Sands East
- On the roof of the Wedding Chapel next to Come-a-lot
- Under the road bridge ramp next to Randolph Industrial Estate
- In one of the gardens in Rockshore West
- On the wall of the blue restaurant building at Pilson Intersection
- Two are located in the airport
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To collect all the horseshoes you will probably need to use the Jetpack from the Black Project mission.
Note that many of these horseshoes are on rooftops or in the air, so may be hard to find even with the maps.