Entrecote and côte de boeuf both come from the ribs of beef. A sirloin steak comes from the thin loin and has a small fat edge. Côte de boeuf comes from the last six ribs of the beef, also called rib rack. The meat is softer than that of the loin. This is because the front of the cattle is often less muscular. The clear fat structure in the meat also provides more flavor. Côte de boeuf is usually larger and thicker than sirloin steak and is often served for sharing.