Properties of fresh potatoes, including dry matter (DM) content, starch content, and near-infrared (NIR) spectra, were determined and related to the sensory-perceived texture of the steam-cooked samples. To quantify these relationships, three potato cultivars, respectively representing a firm cooking potato (cv. Nicola), a mealy cooking potato (cv. Irene), and a cultivar (cv. Bintje) with intermediate cooking properties, were classified on the basis of three size categories. For each size category and cultivar a DM distribution was determined on the basis of the underwater weight of the individual potatoes. Each DM distribution was divided into three subcategories based on low, medium, and high DM contents. This categorization was performed for freshly harvested potatoes and for potatoes stored for 3 and 6 months, respectively. In total, this resulted in 27 DM distributions, of which 16 were non-normally distributed, and 81 samples. Linear relationships were established between the DM content, as determined by either underwater weight analysis or oven-drying, and the starch content. On the basis of partial least-squares regression (PLSR), statistical models were developed relating sensory-based texture descriptors with the DM matter content of the samples. It was also shown, by applying PLSR, that the NIR spectra, originating from the potato samples, could be related to the DM content and to the sensory-perceived texture. From the relationships between DM content and sensory-perceived texture, on the one hand, and from the DM content and NIR spectra, on the other, it was concluded that the DM content rather than the cultivar determines the sensory-perceived texture of steam-cooked potatoes. Cultivar-specific elements may also contribute to the perceived texture but are overruled by the DM content. Storage did not affect the mutual relationships between the DM content, the sensory properties, and the NIR spectra.