A pre rigor cut was made through the 12th thoracic vertebrae of one side of a beef carcass, while the other side, processed conventionally, served as the control. The effect of this cut upon yield grade, sensory attributes and tenderness of Longissimus steaks was determined. The treatment caused no differences (P>0.05) in yield grade or in CIE L* a* b* values and oxymyoglobin, reduced myoglobin and metmyoglobin values measured on samples at the treatment site. Sensory panel ratings of visual attributes of color and overall appearance were less desirable (P<0.05) for the treated sides, while for visible texture ratings, there was no significant difference. Purge, cooking loss, percentage moisture, fat and protein, and total collagen were not affected by the treatment (P>0.05). Sarcomere length, and sensory panel ratings of myofibrillar tenderness, connective tissue, and overall tenderness were significantly more desirable for the treated sides. There was no significant difference in fragmentation index or peak force values between treatments, although these values tended to be lower for the treated sides than for the control sides. / Master of Science