Subjective scores for eating quality of two beef muscles, longissimus dorsi (LD) and biceps femoris (BF), cooked to two final internal temperatures were related to fat content and to the amount of bound and free water.Steaks from muscle were cooked to final internal temperatures of 68 and 85°C. As the temperature increased the meat was drier, harder, and more mealy, and contained less connective tissue, but the fragmentation of muscle fibers was not changed.Softness scores were associated with higher amounts of fat and decreased amounts of t&al water in both muscles cooked to 68'C. As. the amount of fat increased in raw and cooked beef, the amount of total water decreased.The amount of boutid water, expressed as a percentage of total water, remained relatively constant in raw and cooked steaks. Differences between the muscles and the effects of heat were discussed.