Relationships of the calpain system with meat tenderness and carcass traits were examined for 94 purebred Angus bulls with genotypes of the calpain classified by RFLP (restriction fragment length polymorphism) and SSCP (Single strand conformation polymorphism) analysis. Designing of primers based on the calpain regulatory subunit (CAPNS) and u-calpian (CAPN1) genes. Bulls from 15 months of age were slaughtered, and carcass traits, including fat thickness (FAT); longissimus muscle area (LMA); percentage of kidney, pelvic, and heart fat (KPH); hot carcass weight (HCW); marbling score (MAR); and quality grade (QUL), were analyzed. Measurements regarding meat tenderness involved activities of calpastatin (CAC), u-calpain (UAC), m-calpain (MAC), Warner–Bratzler Shear Force (WBS) and myofibril fragmentation index (MFI). Statistical significances of the calpain genotypes accounted for variations in MAR and QUL at CAPNS locus, and both loci explained variations of UAC and MAC. Significant mean differences in genotypes of CAPNS locus were found for MAR (BB > AB > AA) and QUL (AB > BB > AA). UAC showed significant correlations with MAC, CAC, MFI, FAT, and MAR, and we found that MAC correlated with WBS, FAT, HCW, MAR, and QUL. Strong positive correlation detected between LMA and HCW, and MAR and QUL, and a negative correlation between MFI and MAR was estimated. From the result it may be possible to use the calpain genotypes classified by RFLP and SSCP analysis in marker assisted selection programs to estimate UAC and MAC precisely regardless meat tenderness and to improve MAR and QUL of beef cattle.