The physicochemical properties and palatability of Hanwoo(cow, steer, and bull) beef loin(1＋ carcass grade) were studied. pH(5.56~5.69), moisture content(67.6~69.0%), crude protein content(17.8~18.7%), and crude fat content(11.9~13.8%) of Hanwoo beef loin did not show significant difference between the types of Hanwoo. L(44.5~46.9), a(19.9~20.6), and b(10.3~11.6) color parameters, water holding capacity (69.4~70.5%), volatile basic nitrogen content(9.86~11.28mg%), thiobarbituric acid value(0.148~0.158 mg malonaldehyde/kg), and cooking loss(26.3~27.9%) of beef loin did not show significant difference between the types of Hanwoo either. Hardness, myofibrillar fragmentation index(MFI), and chewiness of beef loin were 6.1~6.9 dyne/cm2, 50.3~54.9, and 39.5~ 52.0g, respectively. No differences were found in hardness and MFI between the types of Hanwoo, while chewiness of cow was much lower than that of steer and bull(p<0.05). Cow was the best in palatability.