Three different muscles ( Longissimus dorsi, Semitendinosus, Extensor carpi ulnaris) of bulls and steers, which represent different parts of the carcass and which have differing properties (function, proportions of fat and connective tissue), were analysed with GC-MS for their contents of testosterone, cortisol, cortisone, pregnenolone, dehydroepiandrosterone, progesterone, hydroxyprogesterone, androstenedione, dihydrotestosterone, epitestosterone and androsterone. No difference in the hormone patterns could be detected between the three muscles. However, the enrichment of beef samples with inter- and intramuscular fat decreased the levels of the polar corticosteroids, whereas the levels of lipophilic steroids were increased. The patterns of the lipophilic sex steroids, their precursors and metabolites, which can be used to determine the sexual origin of beef and which might prove useful in evaluating residues of administered steroid hormones, seem to be less affected by the beef sample's fat content, however.