Understanding consumer priorities is important for planning strategies aiming to affect consumers´ behaviour and purchase practice. The objective of the study was to compare Czech and Spanish consumer attitudes and preferences in relation to the intramuscular fat content in beef. Three hundred and one consumers participated in the study, completed questionnaire and evaluated the consumer test using the samples of grilled beef from Czech Fleckvieh bulls and steers, which differed in the amount of intramuscular fat. Sensory scores generally grew with the increase of intramuscular fat. While significant differences were observed by Czech assessors only in tenderness and overall acceptance, Spanish assessors were able to detect significant differences in all the descriptors evaluated.