This document discusses beef grading and the value of AAA steak compared to lower grades. It provides information on the Canadian beef grading system and the characteristics of AAA and AA graded steak. While AAA steak is the second highest grade, the document argues that AA steak can be just as tender and tasty as AAA depending on how it is cut, prepared and cooked due to other factors affecting taste. Therefore, AAA may not always be worth the higher price.