Beef market has been affected by recent food products crises. The consumer’s decision is being related to the price and this one by the product characteristics and by other factors which can in fluence the consumer’s utility. The objective of the paper is to analyse the economic value of the beef attributes influencing the consumer’s purchase decision using an hedonic prices methodology. Data come from two surveys carried out on 540 consumers in Zaragoza City in the years 2001 and 2002. In the econometric estimation, a flexible functional form is assumed, the Box-Cox transformation. This approach solves the functional form problem. Results show that the consumers’ assessment on the beef attributes does not change from one year to another and that the designation of origin is the most important characteristic determining the beef price.