The strip steak, also called a New York strip (only outside New York) or a Kansas City strip steak (US), or a sirloin steak (UK/AU/NZ), is a cut of beef steaks from the short loin. It consists of a muscle that does little work, the longissimus, making the meat particularly tender, though not as tender as the nearby rib eye or tenderloin. Fat content of the strip is somewhere between the two cuts. Unlike the tenderloin, the short loin is a sizable muscle, allowing it to be cut into larger portions.