Rating Newest Oldest. Best Answer: A cow is a female 'bovine' A steer is a neutered male. There is a theory that heifer (young female) meat is tenderest because female beef tends to have less surface fat, the fat being distributed through the meat.The densest beef is bull meat but is tough and can smell.A steer, being an neutered bull still has the density to the meat but is not producing tostesterone to give the meat that bullish quality. Bull meat and aged cow meat tend to be used more for ground-beef.hat is all a steer is. A cow is a cow and it does not point to any classification within the species. So a steer is a cow just a type. An non-castrated male cow is called a bull.