In the American system of primal beef cuts, the sirloin is located in the back of the cow, behind the ribs but before the round (the rump and hind legs). The sirloin is near the top of the animal, behind the loin, hence the name "sirloin," which derives from the French "surlonge," meaning "above the loin." Sirloin is generally a tender and flavorful cut of beef.

It's a popular choice for steaks and roasts because of its balance between tenderness and flavor compared to the more forward sections of the animal. There are several different types of steaks and other cuts that can come from the sirloin subprimal cut, including top sirloin (a large, lean cut with a good balance of tenderness and flavor), sirloin tip (also known as a round tip steak, this cut comes from the area where the sirloin meets the round), and bottom sirloin (located beneath the top sirloin and in front of the sirloin tip, is less tender than the top sirloin but is still flavorful).