Beef can come from both male and female cattle.
The sex of the animal doesn't inherently determine whether it can be used for beef production. Both male (bulls or steers) and female (cows or heifers) cattle are raised and processed for beef. The key factors influencing beef quality are breed, feed, age, and overall animal care.
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Male Cattle: Bulls, which are uncastrated males, are sometimes used for beef, but their meat can be tougher, especially in older animals. Steers, which are castrated males, are more commonly raised for beef because castration reduces aggression and improves meat quality by influencing fat deposition.
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Female Cattle: Cows (mature females that have had calves) and heifers (young females that haven't had calves) are both used for beef production. Heifers generally produce more tender meat than older cows.
Increasingly, breeds like Angus and Hereford are explicitly raised for beef, and both male and female calves of these breeds are reared for meat. Furthermore, male and female Holstein cattle, a common dairy breed, are also incorporated into the beef production system, particularly those born on dairy farms.
Therefore, beef isn't exclusively from male or female cattle; it's a product derived from both.