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During butchering, beef is first divided into primal cuts, pieces of meat initially separated from the carcass. These are basic sections from which steaks and other subdivisions are cut. Since the animal's legs and neck muscles do the most work, they are the toughest; the meat becomes more tender as distance from hoof and horn increases.
Different countries and cuisines have different cuts and names, and sometimes use the same name for a different cut; e.g., the cut described as brisket in the US is from a significantly different part of the carcass than British brisket. Cut often refers narrowly to skeletal muscle (sometimes attached to bones), but can also include other edible flesh, such as offal (organ meat) or bones without significant muscles attached.