The present study compared eight breeds of cattle differing in gender (heifers, bulls and steers) to determine associations between muscle characteristics and meat sensory qualities of the Longissimus thoracis muscle. Animal types differed in all the muscle characteristics and sensory qualities. Many correlations among muscle characteristics and among sensory qualities were consistent for most animal types. Isocitrate dehydrogenase (ICDH) activities allowed discrimination of muscles with respect to myosin heavy chain (MyHC)-I proportions for all animal types. Lactate dehydrogenase (LDH) and phos- phofructokinase (PFK) activities were positively correlated for most animal types. Overall liking was correlated with beef flavour and abnormal flavour in all animal types and with global tenderness for all animal types except for Charolais cross breed steers. For all animal types except for Angus×Friesian heifers, beef flavour and abnormal flavour were negatively correlated. Overall liking was not correlated with juiciness. PFK, ICDH and citrate synthase (CS) activities were strongly associated with tenderness, beef flavour and overall liking when average values for all animal types were used. However, associations between muscle characteristics and sensory qualities within animal types were weak and inconsistent