Abstract: The protein, fat and moisture of the beef samples under two resolutions were analyzed using near infrared spectroscopy.The samples were obtained from 14 parts of 16 Simmental crossbred cattle. After 48h postmortem aging, these samples would be homogenized and scanned.Immediately after scanning under 1.6 and 10.0nm by near infrared spectroscopy ( NIR) , the samples were analyzed for protein, fat and moisture.The models were set up by partial least squares regression ( PLSR) using the Unscrambler software.The results of nutrient contents tested by cross-validation under two resolutions of 1.6 and 10.0nm showed R of 0.94 and 0.93, RMSECV of 0.49 and 0.54 ( protein) ; R of 0.93 and 0.92, RMSECV of 0.64 and 0.76 ( fat) ; R of 0.87 and 0.81, RMSECV of 1.18 and 1.26 ( moisture) , respectively.The above research results demonstrated that for the models of protein, fat and moisture, the higher resolution provide slightly better results than the lower resolution.