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使用紐西蘭天然放牧生長牛隻，精選最高 PS 等級肋眼部位，取自背脊部，大理石般分布均勻油花，肉質柔軟，
入口滑嫩。
PS 等級（優質閹公牛及未孕的母牛，活體平均重量 420 公斤，年齡在 24-36 個月）此類牛隻產肉率少，但肉質良好、油花密集，價位最高。
產地澳洲昆士蘭（Queensland）所飼養黑色血統之安格斯黑牛，穀物飼養最少100天以上，牛隻年齡皆15個月以內。
戰斧牛排取自於肋脊部第六至第十根肋骨，帶骨肋眼沙朗肉（含肋骨旁肋條）。此為肋眼牛排最精華的部位，上蓋肉（老饕牛排）、最精華的部位，上蓋肉（老饕牛排）、沙朗心、角尖皆比例均勻。
由於飼養方式以穀物餵食至少100天以上，再加上牛隻年齡及體形不過大，所以肉質呈現油花如大理石紋般分佈均勻，肉味鮮甜，無草腥味，油質清香而不油膩。