Skirt steak is a cut of beef steak from the plate. It is long, flat, and prized for its flavor rather than tenderness. It is not to be confused with hanger steak, a generally similar adjacent cut also from the plate.
Though it is from a different part of the animal, its general characteristics and uses cause it to be confused with both flank steak, taken from the flank behind the plate and the flap meat from the bottom sirloin behind the flank and above the rear quarter.