The sirloin steak is cut from the back of the animal.
The steak is cut from the rear back portion of the animal, continuing off the short loin from which T-Bone and Porterhouse and are cut. The sirloin is actually divided into several types of steak. The top Sirloin is the most prized of these and is specifically marked for sale under that name. The bottom Sirloin, which is less tender and much larger, is typically marked for sale simply as “sirloin steak”. Can be roasted as a joint or cut into steaks.