The Flank is a beef primal located directly beneath the Sirloin. The flank contains no bones, is very tough, but very flavorful. The two basic cuts that come from the flank are:
Flank Steak are abdominal muscles positioned internally under the Short Loin. This muscle is great for grilling and slicing. The Wagyu has two at about 1 ½ lbs each.
Flank Flap lies below the Flank Steak and is similar in size. It is great for grilling, slicing and quite tender. It may also be braised for stews and ragouts. The Wagyu has two of these cuts at about 2 ¼ lbs. each.