The sirloin steak is cut from the sirloin, which is a subprimal posterior to the short loin, where the T-bone, porterhouse, and club steaks are cut. The sirloin is divided into several types of steak, with the top sirloin being the most prized and specifically marked for sale under that name. The bottom sirloin, which is less tender and much larger, is typically marked for sale simply as "sirloin steak". The bottom sirloin connects to the sirloin tip roast. The sirloin steak comes from the top of the cows back and has just the right balance of tenderness and flavor. These cuts are often large and don’t have much fat.