The potential eating quality of beef is set by the intrinsic structural and compositional characteristics of muscle. However, the extrinsic factors that prevail during the production of the animal, slaughter and processing of its carcass and finally, cooking can produce changes in these structural and compositional characteristics that ultimately manifest as large variations in beef palatability. The conditions that apply in the 24–48 h immediately before and after slaughter are recognised as having the largest influence on beef palatability. This review specifically examines the critical pre- and post-slaughter factors and discusses their putative effects on biochemical and physical changes in muscle and the consequences to beef palatability. Areas for future research within this domain are also discussed.