The effect of animal maturity on fiber cross-sectional area, percentage of fiber types, activities of isocitrate dehydrogenase (ICDH) and lactate dehydrogenase (LDH), total and insoluble collagen and lipid concentration was investigated in the longis-simus thoracis (LT), semitendinosus (ST), and triceps brachii (TB) muscles. The analysis considered 2,642 muscle samples from bulls, steers, and cows of Aubrac, Charolais, Limousin, Montbéliard, and Salers breeds. For the bulls, the fiber cross-sectional area, percentage of slow oxidative fibers, and ICDH activity showed a quadratic relationship (P < 0.05), and the percentage of fast oxidative-glycolytic and fast glycolytic fibers and LDH activity showed a cubic relationship (P < 0.05) with increased maturity. A linear relationship was observed for the collagen and lipid muscle characteristics. The response equation coefficients for different muscles indicate that development of muscle characteristics is different for each muscle. Compared with the other muscles, ST muscle had a greater fiber cross-sectional area, proportion of fast glycolytic fibers, LDH activity, and collagen content. The LT muscle had a greater proportion of slow-oxidative fibers and lipid (P < 0.05). Within the ST muscle, all characteristics except lipid concentration showed different development between the breeds. Steers showed greater changes in muscle fiber cross-sectional area, percentage of fast oxidative-glycolytic and fast glycolytic fibers, and total lipid in the muscle with increasing maturity compared with bulls. The mean fiber cross-sectional area and percentage of fast glycolytic fibers was greater and the mean lipid concentration was less in bulls compared with steers (P < 0.05). Data for cows were from more mature animals. Muscle characteristics in cows did not show large changes with increasing degree of maturity. Muscle type accounts for a greater proportion of the variation in the muscle characteristics than breed and sex of the animal.