The U.S. beef industry has many reasons for optimism about the potential for increasing beef and beef variety meat exports to China. China'’s recent accession to the World Trade Organization lowers tariff rates on imported beef muscle meats and variety meats, low per capita consumption among Chinese consumers means there is good potential for increased consumption, and increasing incomes will allow consumers to purchase more beef. In addition, the Chinese market is highly complementary to the U.S. domestic market and offers potential for additional exports of beef cuts and variety meats that are underutilized in the United States. Observations from a recent trip to China offer insight into the current and potential market for U.S. beef.