The sirloin steak is cut from the sirloin, the sub primal posterior to the short loin where the T-bone, porterhouse, and club steaks are cut. The sirloin is actually divided into several types of steak. The top sirloin is the most prized of these and is specifically marked for sale under that name. The bottom sirloin, which is less tender and much larger, is typically marked for sale simply as “sirloin steak”. The bottom sirloin, in turn, connects to the sirloin tip roast.