The sirloin is the hip section of the beef, behind the short loin section and in front of the round section. The sirloin comprises several different muscles of the pelvic area, and each of these different muscles of the sirloin have a different flavor and tenderness. Some of the sirloin muscles can be cut into flavorful and tender steaks and roasts, while others are not well-suited for steaks or roasts but may be used in stews, for hamburger, and the like.