New York Strip steaks are cut from the short loin. It consists of a muscle that does little work, making the meat particularly tender, though not as tender as the nearby rib eye or tenderloin. Fat content of the strip is somewhere between the two cuts. Unlike the tenderloin, the short loin is a sizable muscle, allowing it to be cut into larger portions.
This cut of meat is particularly prized for its flavor and tenderness, and it tends to fetch a high price on the market. Many butchers carry New York strip steak and it is a common offering on restaurant menus, showcasing the delicate flavor and naturally tender texture.