To analyze the sensory characteristics of meat samples with a crude fat content between 23.8% and 48.6% taken from 34 Japanese Black steers, we grilled the meat and subjected it to analytical sensory evaluation. We also measured the amounts of moisture, protein, nucleic acid and glutamic acid. An increase in crude fat content increased the tenderness, juiciness, and fattiness in the meat quality evaluation. An increase in crude fat content reduced the crude protein and moisture contents; it also slightly reduced the nucleic acid and glutamic acid contents, although when the reductions in these umami components were assessed relative to the moisture content they changed little. Increasing the fat content up to a certain point greatly enhanced the umami intensity and beef flavor intensity in the meat quality evaluation and raised the overall evaluation score; the peak of the appropriate crude fat content for these purposes was about 36%.