Matsusaka beef (松阪牛, Matsusaka-ushi, Matsusaka-gyū also "Matsuzaka beef") is the meat of Japanese Black cattle reared under strict conditions in the Matsusaka region of Mie in Japan. It has a high fat-to-meat ratio. Within Japan, Matsusaka is one of the three Sandai Wagyū, the "three big beefs", the others being Kobe beef and Ōmi beef or Yonezawa beef. About 2500 cows are slaughtered for Matsusaka beef each year; the meat commands high prices.[1]