A baseball cut steak is the upper part of a top sirloin steak. It is a rounded piece of meat at least two inches thick. The meat fills out slightly as it cooks, which enhances its ball-like appearance.
A baseball cut steak has less fat than many other cuts, but, if well-cooked, it is flavorful and not dry. The baseball cut resembles the more expensive tenderloin fillet and is a fine replacement for the higher-end meat when large quantities are needed, such as at banquets. The baseball cut is a fairly unusual style of beef, so small, thick cut top sirloin steaks are sometimes used as substitutes.