Cutting is a western-style equestrian competition in which a horse and rider work together before a judge or panel of judges to demonstrate the horse's athleticism and ability to handle cattle. Modern competition utilizes a 2+1⁄2 minute performance, called a "run." Each contestant is assisted by four helpers: two are designated as turnback riders, who help to keep cattle from running off to the back of the arena, the other two are designated as herd holders to keep the cattle bunched together and prevent potential strays from escaping into the work area. Cutting cattle are typically young steers and heifers that customarily range in size from 400 to 650 lb. They usually are of Angus or Hereford lineage though may be a mix of crossbred beef cattle, including Charolais Braford or Brahman lineage.

Western riding is considered a style of horse riding which has evolved from the ranching and welfare traditions which were brought to the Americas by the Spanish Conquistadors, as well as both equipment and riding style which evolved to meet the working needs of the cowboy in the American West. At the time, American cowboys had to work long hours in the saddle and often over rough terrain, sometimes having to rope a cattle using a lariat, also known as a lasso. Because of the necessity to control the horse with one hand and use a lariat with the other, western horses were trained to neck rein, that is, to change direction with light pressure of a rein against the horse's neck. Horses were also trained to exercise a certain degree of independence in using their natural instincts to follow the movements of a cow, thus a riding style developed that emphasized a deep, secure seat, and training methods encouraged a horse to be responsive on very light rein contact.