The objective of this study was to compare preparation, measuring and sample location effects on tenderness and cooking traits in beef samples taken from longissimus muscle. 27 Holstein-Friesian x German Simmental, 4 German Simmental and 2 Charolais x Holstein-Friesian carcasses were chilled for 24 h at 6 degrees C. LD samples were taken at the height of 9-11(th) rib. Cuts were boned and cut into six slices, vacuum packed, aged (6 degrees C) until 24 h p.m. Slices 1-5 were 2.5 cm, slice 6 was 4 cm thick. Three cooking and measuring methods were applied, as follows: Method L (Cooking), Method H. (Grilling), and Method III. (Stewing). From the slice one to three 2.54cm-diameter cylindrical cores were removed parallel to the muscle fiber orientation. Shear force measuring was determined by Texture Analyzer TA.XT2 instrument. Cores were sheared once with a V shaped 3 mm thick blade. Results are as following: No statistical differences between Method L (7.32 +/- 2.91 kg) or Method H. (6.98 +/- 2.93 kg) were shown. Method III. resulted in higher shear force values (15.20 +/- 6.22kg). Cooking, grilling and stewing losses were different. The average of stewing loss was the highest (43,57%), the average of grilling loss was less (26,95%), and the average of cooking loss was the least (22,5%). At cooked and grilled slices the effect of sample position was studied within a slice. The position within a slice seemed to affect shear force (P < 0.001). In cooked and grilled steaks (Method I. and II.) there is a significant effect of longitudinal location. Shear force is decreasing from caudal to cranial end.