This study evaluates the nutritional retention factors influencing beef based on different cuts and boiling. Two cuts (brisket and shin foreshank) were prepared from beef and used in this experiment. Boiling methods were applied to each cut. The fat content of the boiled shin foreshank cut (236.43%) exceeded that of the brisket cut (142.38%). The moisture content of the boiled brisket cut (47.68%) was lower than that of the shin foreshank cut (49.54%). The sodium content of the boiled shin foreshank cut (47.89%) exceeded that of the brisket cut (37.30%). The potassium content of the boiled brisket cut (41.90%) exceeded that of the shin foreshank cut (39.63%). The calcium content of the boiled brisket cut (48.43%) was lower than that off the shin foreshank cut (71.34%). The phosphorus content of the boiled brisket cut (58.09%) exceeded that of the shin foreshank cut (57.24%). The iron content of the boiled brisket cut (72.72%) was lower than that of the shin foreshank cut (87.29%). Nutritional retention factors represent output data on cooking methods with a yield (%) for each item.