During butchering, beef is first divided into primal cuts, pieces of meat initially separated from the carcass. These are basic sections from which steaks and other subdivisions are cut. Since the animal's legs and neck muscles do the most work, they are the toughest; the meat becomes more tender as distance from hoof and horn increases.

Beef is the culinary name for meat from cattle. Beef can be prepared in various ways; cuts are often used for steak, which can be cooked to varying degrees of doneness, while trimmings are often ground or minced, as found in most hamburgers. Beef contains protein, iron, and vitamin B12. Along with other kinds of red meat, high consumption is associated with an increased risk of colorectal cancer and coronary heart disease, especially when processed. Beef has a high environmental impact, being a primary driver of deforestation with the highest greenhouse gas emissions of any agricultural product.