Texture is associated with the rate of glycolysis, the decrease in temperature post-mortem and the ultimate pH in bovine muscles that may vary between 5.4 and 7.2 [74, 106]. The relationship between ultimate pH and tenderness is controversial. Some authors indicate a linear dependence between these two parameters, but more found a curvilinear dependence with maximal toughness for meat with pH val- ues in the range 5.8–6.3. It can be explained on the basis of different proteolytic activity that leads to the lowest tend- erisation during aging [106, 108, 160]. Thus, the increasing tenderness found as the pH rises from 6 to 7 is attributed to greater calpain activity, which is maximal at neutral pH.