This cut overlies the sternum, limited in its inner part by the fore shin, and above by the steak beef.

The skirt steak (or navel) is cut from the brisket. If tender and low in fat, it can be grilled, otherwise used for preparing «puchero» or soup. The skirt steak without bone or boned veal brisket is the skirt steak bony border and a delicious piece of meat for the open charcoal firegrill (parrilla).