The relationships between muscle characteristics (pH, chemical composition, muscle energetic metabolism, and contractile types), texture measurements and tenderness of longissimus lumborum muscle were studied in 242 Aubrac, Gascon and Salers young bulls. Low relationships were observed between muscle characteristics and tenderness. About 15 to 26% of the tenderness variability was related to the variability in muscle characteristics. If some parameters as pH, collagen or protein contents were related to tenderness similarly in the 3 breeds studied, the relationship with other characteristics, especially fat content, and tenderness depended on the breed. Parameters that explain the highest tenderness variability were also different between breeds. In such a context, it was impossible to predict individual tenderness from these muscle characteristics. For research, data on muscle characteristics could be used to explain sensorial tenderness differences. On the other hand, a muscle characteristic difference did not allow to conclude easily about tenderness because of the complexity of biological mechanisms involved. Relationships between texture measurements and tenderness were similar between the 3 breeds. Shear force was the best predictor of tenderness, since it explains up to 48% of tenderness variability. This result was nevertheless too low for an individual tenderness prediction.