Several reason:
1) It’s illegal. This is a BIG one, because some people would definitely farm elephants for their tusks (and meat would just be a bonus) if it were not illegal. Unfortunately, this law may result in the extinction of wild elephants due to poaching.

2) Elephants take as long to reach breeding age as WE DO. Females can’t reproduce until they’re 14 years old. They live almost as long as we do, too. Elephant gestation is a jaw-dropping 22 MONTHS. They only have a calf - typically just one - once every 5 years.

3) Elephants eat a lot. I mean, A LOT. They’re not efficient at processing their food.

4) They’re self-aware. This is something that many people do find bothersome. When the animal you’re considering eating knows that it exists and has an inner life - consciousness - many people question whether it’s ethical to eat it.


Source: https://www.quora.com/Why-dont-we-breed-elephants-so-we-can-eat-them


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Elephant are just like humans.

Any one that eats elephant there is no doubt he is a cannibal

Wouldn't mind eating elephant

We thought elephant's meat is a big deal. But now we know it isn't worth it.