Sirloin steak is a popular cut of beef that comes from the rear back portion of the cow, specifically from the area known as the sirloin. It is known for its balance of flavor and tenderness, making it a favorite choice for grilling and pan-searing. Sirloin steaks can vary in quality, with the top sirloin being more tender than the bottom sirloin. This cut is often sold in various thicknesses and can be prepared in numerous ways, including marinating, seasoning, or simply cooking it with salt and pepper. Sirloin steak is versatile and can be served as a main dish or sliced for use in salads and sandwiches.