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.

The sirloin is one of the most popular cuts of beef. It is located in the back of the loin and is characterized by its moderate fat and tenderness. The sirloin is part of the "short loin" and lies between the ribeye and the tenderloin. This cut is especially delicious as a steak, offering a juicy and flavorful taste. There are several theories about the origin of the name "sirloin." One of them is that King Charles II of England named this cut "Sir Loin." Whether this story is true or not is uncertain, but the name "sirloin" has since become widespread. Sirloin is used in various dishes, including grilled meat, steaks, and roast beef. It is particularly popular as a steak, and when cooked properly, its umami can be maximized. To enjoy the texture and flavor of the meat, it is often simply seasoned with salt and pepper. The sirloin is an indispensable cut of beef used in everything from home cooking to high-end restaurants.