Randomly selected New York steaks from domestic and imported beef were purchased in three major Mexican cities, comparing Mexican beef (from northern, central, and southern regions of the country) and American beef (USDA-Choice and ungraded No Roll). The meat was analyzed for chemical composition, Warner-Bratzler shear force (WBSF), cooking loss, color and consumer acceptability. All sources of Mexican beef and No Roll US beef had similar chemical composition. USDA-Choice beef had a higher fat content and a lower moisture and total collagen content. Mexican beef from the northern region and USDA-Choice beef had lower WBSF and redness values than the other beef sources. Overall desirability was high regarding all Mexican beef sources, and USDA-Choice beef. No Roll US beef had the lowest overall desirability score. Results indicate Mexican beef is in an advantageous position when competing with imports in the current open market.