Empty body weights, carcass weights and offal proportions were compared in 33 young beef bulls and 33 beef steers of different mature body size (35 small or mainly British breed crosses, 31 large or Continental crosses). All cattle were fed a high energy diet based on corn silage and high moisture corn from weaning to slaughter. Slaughter was carried out once 6 mm of fat had been attained at the 11/12th ribs, determined ultrasonically. Feed was removed 24 h and water 16 h prior to slaughter. The offal components were all weighed fresh and the alimentary components emptied of digesta. Bulls weighed 8.0% heavier (P < 0.05) than steers at slaughter, while large animals were 38.7% heavier (P < 0.0001) than small animals. Bulls and large animals had carcasses that dressed out 1.5% heavier than steers and small animals. To eliminate the effect of gutfill, carcass weights and offal components were expressed as a proportion of empty body weight. Bulls had a higher proportion of warm carcass weight and lower proportions of liver, spleen, heart, lungs, rumen, abomasum, large intestine and front feet relative to empty body weight than steers. Large animals had a greater proportion of warm carcass weight and hind feet, and a lower proportion of head, hide, liver, kidneys, omasum and small intestine relative to empty body weight than small animals. All castration by size interactions for liveweight, carcass weight, empty body weight and offal proportions were not significant. Castration and small animal size both increased the proportion of noncarcass parts relative to empty body weight in animals slaughtered at similar finish. Key words: Body, carcass, offal, bull, steer, maturity