Two kinds of samples were prepared from the loin in the carcass with grade B2 and D, which were chilled for 24 hour after slaughter. The fresh beef in this study were obtained by chilling the loin for 1 day after wrapping them. On the other hand, the chilled beef were obtained by cutting the loin by 500 g and chilling them for 30 day after vacuum packing. The experiment was carried out to compare the palatability related with characteristics of loin with grade B2 and D and to investigate the chilling effect of the loin with grade D. In the case of fresh beef, it was found that the loin with grade B2 has better meat color, but lower pH, lactic acid content, and myoglobin content, than them of the loin with grade D. Also, the loin with grade B2 has lower tenderness due to its low hardness and chewiness, and high myofibrillar fragmentation index (MFI). Furthermore, it has high monounsaturated fatty acid/saturated fatty acid (MUFA/SFA) and ATP content, and good raw meat aroma. It also shows an excellent palatability of cooked meat, although it has low cooking loss and heat shotening. On the other hand, the loin with grade D has higher chilling effect on hardness, chewiness, MFI and MUFA/SFA, than them of the loin with grade B2. However, in the case of chilled beef, the loin with grade D shows much worse tenderness, cooked meat aroma, and palatability than them of the loin with grade B2.