The least square means for actual percent intramuscular fat (PIFAT), ultrasonically predicted percent intramuscular fat (UPIFAT), fat thickness (FAT), and ultrasound fat thickness (UFAT) were computed for each marbling quality grade as defined by UDSA (devoid, traces, slight, small, modest, moderate, and slightly abundant). PIFAT and UPIFAT least square means are statistically significantly different for all marbling quality grade classes except for the classes modest and moderate. FAT and UFAT least square means are significantly different for low marbling quality grades, such as traces, slight, and small but they are not different for modest, moderate and slightly abundant quality grades.