This study was conducted to investigate the carcass characteristics and nutritional composition of longissimus lumborum (LL) muscle of domestic steer beef (Hanwoo and Holstein born and raised in Korea) and imported beef (Angus imported from Australia, raised for about 6 months in Korea). A total of twelve steers (4 steers per each breed and quality grade 2) were slaughtered, LL muscles were separated and stored at $4^{circ}C$ for 7 days. The pH values of Holstein meat were notably higher than those of Hanwoo, and WHC values were similar between Hanwoo and Holstein, but Angus showed some differences. The WHC of the LL muscle from Hanwoo was better than those from Holstein and Angus when stored for fourteen days. The CIE $a^*$, $b^*$, and $h^0$ values of the LL muscle from Hanwoo were significantly higher than those of Angus at day 7 (p<0.05). Oxymyoglobin and metmyoglobin contents were not significantly different among three breeds at days 7 and 14. In the intra-muscular fat contents, the LL muscle of Hanwoo was significantly higher than Holstein, whereas the moisture and ash contents tended to be lower than the others. In mineral contents, P and Zn contents in the LL muscle of Holstein were higher than the other breeds, and K contents was higher in Hanwoo and Holstein meat than Angus.