The purpose of this probabilistic assessment was to estimate the risk of sulfur-induced polioencephalomalacia (S-PEM) for beef raised across Texas, from a dietary perspective. Ruminant nutritionists in Amarillo, TX, formulated two typical nutritional regimens based on cattle production stages, each containing six feed ingredients and well water. The Office of the Texas State Chemist (OTSC), National Research Council (NRC), and the published literature provided S data for feed ingredients. The Texas Water Development Board provided data for S content in Texas well water, categorized into twelve districts established by the Texas A&M AgriLife Research Extension Service. The S-PEM risk was estimated at five different eNDF levels ranging from 0% to 8% in 2% increments, using rumen degradable S (RDS) as an input value. Findings identified cattle raised in the South Plains district as the most susceptible population to S toxicity, with beef in the finishing production stage experiencing increased sensitivity. The most potential (MP) risk scenario suggested that the S-PEM risk could reach 28.5% for growers and 100% for finishers. Results further revealed that when S concentrations in well water exceeded 14.5 mg/L, water became the greatest contributor to RDS content for Texas beef, suggesting that high S content in well water is the most prominent concern for Texas beef.