Skirt Steak

Skirt steak is a cut of beef steak from the plate. It is long, flat, and prized for its flavor rather than tenderness. It is not to be confused with flank steak, a generally similar adjacent cut nearer the animal's rear quarter. The inside skirt steak is often confused with the flank steak, which is the tail of the porter house and T-bone steaks of the short loin found on the flank. It has similar cooking properties.

Both the inside and outside skirt steak are the trimmed, boneless portion of the diaphragm muscle attached to the 6th through 12th ribs on the underside of the short plate. This steak is covered in a tough membrane that should be removed before cooking.