A beef tenderloin, known as an eye fillet in New Zealand and Australia, is cut from the loin of beef. As with all quadrupeds, the tenderloin refers to the psoas major muscle anterior to the transverse processes of the lumbar vertebrae, near the kidneys. This muscle does very little work, so it is the most tender part of the beef. The tenderloin can either be cut for roasts or for steaks. Tenderloins from steers and heifers are most common at retail, but cow tenders are common in foodservice applications, such as less expensive steakhouses.