Beef meat is mainly used as a culinary meat. At a meat outlet, consumers judge the quality of beef by its colour, visible fat content, consistency, and odour. The culinary features of beef meat to be thermally treated are determined by its tenderness and palatability. The factors influencing nutritional value of beef, its colour, tenderness, and palatability are discussed. The factors as pointed out here are impacted by both the natural differences between the muscles, resulting from their physiological function and structure, and the actions taken by producers (breeders, suppliers of animals) and technologists.