The objective of the present study was to compare the muscle fibre characteristics and meat tenderness of five muscles: longissimus lumborum (LL), semitendinosus (ST), biceps femoris (BF), semimembranosus (SM) and psoas major (PM) collected from Aberdeen Angus (AA), Gascon (GS), Holstein (HO), and Fleckvieh (FL) young bulls reared under identical housing and feeding conditions. Meat cut had a greater effect on muscle fibres properties and texture than the breed of bulls. Significant differences between AA and GS breeds were observed in the muscles from hindquarter. A higher proportion of fibre type I and IIB positively affected meat tenderness, whereas muscle fibre area and the higher proportion of IIA fibres had an opposite effect.