Image processing method was developed to predict beef tenderness, collagen and lipids contents. The study was carried out on the semimembranosus muscle (SM). Images of sM slices were acquired under visible and ultraviolet lighting, In this work statistical technique was implemented as a method to relate the distribution of intramuscular connective tissue (IMCT), characterized by image analysis, to sensory tenderness evaluated by a trained panel and collagen and total lipids contents assessed chemically. Using Multiple Linear Regression (MLR) combining visible and ultraviolet lighting, IMCT image parameters were found to be good predictors of beef tenderness (R2 = 0.89), collagen and lipids contents (respectively R2 = 0.82 and R2 = 0,91).