Matsusaka beef (Matsusaka-ushi) is a renowned brand of beef produced in Matsusaka City, Mie Prefecture, Japan. While the area is sometimes called "Matsuzaka," this stems from the fact that both "Matsusaka" and "Matsuzaka" were used interchangeably from the Edo period until the administrative district name was revised in 2005. Although Matsusaka beef is also referred to as "Matsusaka-gyu," the producers in Mie Prefecture consistently use "Matsusaka-ushi."

Matsusaka beef comes from black-haired Wagyu cows and must be from a female cow that has never given birth. Additionally, the cattle must be registered in the Matsusaka beef individual identification management system and raised for a certain period within the designated production area specified by Matsusaka City, and finally, must be finished in that same region.

Compared to imported beef, Matsusaka beef offers a richer aroma when cooked and contains more unsaturated fatty acids than regular Wagyu. Popular dishes include sukiyaki, shabu-shabu, and steak, where the deep fragrance and rich flavor of the beef can be fully enjoyed.