This investigation was concerned with the concentrations of certain inorganic elements in meat, their association with proteins and the relationship of muscle components to changes in tenderness. Concentrations of calcium, magnesium, inorganic phosphorus, and citric acid were determined. The pH values of phosphate-treated samples and citrate-treated samples were significantly different from the untreated samples. More than half of the total calcium, magnesium, phosphorus and citric acid was present in the soluble fraction; the remainder was bound to the protein and structural components of the muscle. Addition of citrate and phosphate resulted in the removal of calcium from its bound state with the insoluble protein. The distribution of magnesium, however, was unaffected by the presence of added citrate and phosphates.