The sirloin is a cut from the rear back portiong of the animal. The sirloin is a less fatty meat and has only 10% fat and 90% lean. There are several types of sirloin. The top is where the better cuts are located including top sirloing, tenderloin and tri-top roast. The top sirloin is the most prized. It is a very high quality product.The top sirloin has great beefly flavor with sufficient tenderness. The bottom sirloin is less tender and very common in the stores.