Effects of intramuscular fat deposition on the chemical composition, tenderness, and free amino acids (FAA) concentration of beef were studied using various classified carcasses of 21 Japanese Black (Wagyu) steers. The Beef Marbling Standard (BMS) No., judged on the market in 1998, and fat content, ranged from 2 to 10 and 4.8 to 39.0% in the M. longissimus thoracis, respectively. Moisture content was negatively correlated with the fat content (r = -0.98, P < 0.01). In contrast, protein content was relatively constant up to approximately 23% fat, corresponding to BMS No.4, and decreased as the fat content increased. Cooking loss was also constant up to approximately 28% fat, corresponding to BMS No.4, and markedly decreased with fat content increase. The beef in these cases were, however, classified into BMS No. around 9 and 11, respectively, according to the BMS model in 1988. A negative correlation was found between the shear-force value and the fat content (r = -0.83, P < 0.05). Most FAA concentrations on the wet weight of meat were correlated negatively with the fat content, except glutamine, and this negative relationship was still observed when the concentrations were recalculated on the basis of protein. These results indicate that higher marbling Wagyu beef (above approx. 23% fat) would have an extremely lower content of protein, which would partly explain the lower cooking loss and FAA with fat increase. In addition, some other reasons not relating to protein content (e.g. high fat content preventing the breakdown of protein to FAA) seem to explain the negative correlation between fat and FAA.