ABSTRACTLeft sides of 75 steers were electrically stimulated (ES) and right sides were nonstimulated controls (NES). NES sides had the highest pH, lowest temperature, were slower‐metabolizing (lower R values), and produced steaks that had the least desirable sensory ratings compared to ES sides. Carcass weight, fat thickness, temperature and pH accounted for 31, 32, 34 and 16% of the variation, respectively, in overall tenderness ratings for steaks from NES sides and accounted for 0, 0, 0 and 7% of the variation, respectively, for steaks from ES sides. R values accounted for 28 and 32% of the variation in overall tenderness ratings of steaks derived from NES and ES sides, respectively. Thus, metabolic rate (R value) is a good indicator of postmortem tendernes