Dry aged beef
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Dry-aged beef is beef that has been hung to dry for several weeks. This process involves considerable expense as the beef must be stored at near freezing temperatures. Also only the more expensive cuts of meat can be dry aged, as the process requires meat with a large, evenly distributed fat content. For these reasons one seldom sees dry aged beef outside of steak restaurants and specialty butcher shops.
The process enhances beef by two means. First, moisture is evaporated from the muscle. This creates a greater concentration of beef flavor and taste. Second, the beef’s natural enzymes break down the connective tissue in the muscle, which leads to more tender beef.
Information on aged beef (http://www.askthemeatman.com/dry_aging_beef_info.htm)