This cut is located in the Rib between the Chuck and the Loin. This area of the steer collects more fat and contains muscle that is not used much and so the meat is more tender than higher used muscles like those in the “Chuck”. This is a greatly desired cut as it is among the most tender and flavorful steaks on the market. The meaty center is the “eye” of the Ribeye and is called the latissimus dorsi muscle.