This study was conducted to evaluate the effects of energy level of concentrate feed in finishing Hanwoo steers for 6 months before slaughter. Feeding trial was done with 2 treatment groups, IDN72 (72% of TDN in concentrate) and TDN74 (74 % of TDN in concentrate). The body weight (from 19 to 24 months) tended to be higher in TDN74 than in TDN72, but was not significant. Average daily gain of TDN74 was higher by 4.4 % in comparison to TDN72. There was no significant differences in concentrate, dry matter and TDN intake per I kg body weight gain between TDN72 and TDN74. And there was a tendency to improve crude protein intake per I kg body weight gain by increasing TDN content from 72 to 74 %. The dressing percentage tended to be higher in TDN74 than in TDN72, but was not significant. Salable meat percentage tended to be lower in TDN74 than in TDN72 because of higher body fat percentage in TDN74 than in TDN72. There were no significant differences in marbling score, meat color, fat color, carcass weight, rib-eye area and back fat thickness between TDN72 and TDN74. Significant differences were not found in shear value, cooking loss, water holding capacity or moisture and protein contents of longissimus dorsi (LD) muscles between TDN72 and TDN74. Fat content of LD muscles tend to be lower in TDN74 than in IDN72 but without any significance. There was a tendency to improve juiciness and taste by feeding IDN74 rather than TDN72. Especially, tenderness of TDN74 was increased by 7.4% in comparison to TDN72 (p < 0.05). Gross income from TDN74 was higher than TDN72 by 5% The results suggested that significant differences were not found in growth performance, feed conversion and carcass characteristics between TDN72 and TDN74. The results also show that more studies are required to clarify the energy level for finishing Hanwoo steers.