Spoon kernel meat is the best meat in bovine eye meat, which is sweeter than spoon handle. Although it is so close, the taste of these two pieces of meat is different.

The meat of spoon kernel (also called spoon skin) is located at the lower part of the neck, close to the ribs. Because it is connected to the neck, the muscle is strong, and the meat is often interspersed with fine ribs, with high fat content and very fresh and tender. It belongs to the outer layer of shoulder tenderloin and is called superior shoulder meat in Japanese barbecue.