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Matsusaka beef (松阪牛, Matsusaka-gyū also "Matsuzaka beef") is black-haired Wagyū (Japanese beef), also known as Kuroge Washu or "Japanese Black", the cattle come from the Matsusaka region of Mie, Japan. It is one of the most famous beef types within Japan and internationally, with a high fat-to-meat ratio. Within Japan, Matsusaka beef is generally considered one of the three top brands (known as Sandai Wagyuu, "the three big beefs"), along with Kobe beef and Ōmi beef or Yonezawa beef.
Marbling ratio (level of 12 stages), called BMS, of all levels
Meat quality score (score of 5 stages) of 1, 2, 3, 4, and 5
Matsusaka beef is produced from Tajima-ushi heifers chiefly born in Hyōgo Prefecture, Japan. They are raised in the quiet, serene area surrounding Matsusaka between the Kumozu River to the north and Miyagawa River to the south. Only female Wagyu are raised in Matsusaka, where they are fed plenty of fodder, as well as tofu lees and ground wheat. When they have no appetite, they are fed beer to stimulate their eating, and receive regular massages.
Matsusaka beef Wikipedia