Which part of the animal does beef cut skirt steak come from?

Skirt steak is a cut of beef steak from the plate (forequarter cut from the belly of the cow). It is long, flat, and prized for its flavor rather than tenderness. It is not to be confused with flank steak, a generally similar adjacent cut nearer the animal's rear quarter.

Both the inside and outside skirt steak are the trimmed, boneless portion of the diaphragm muscle attached to the 6th through 12th ribs on the underside of the short plate. This steak is covered in a tough membrane that should be removed before cooking.

Skirt steak is the cut of choice for making fajitas, arrachera, Chinese stir-fry churrasco, and Cornish pasties.

To minimize toughness and add flavor, skirt steaks are often marinated before grilling, pan-seared very quickly or cooked very slowly, typically braised. They are typically sliced against the grain before serving to maximize tenderness.