Beef back ribs come from the back (i.e., the top) of the cow—which, yes, you may have guessed from the name. They’re the ،s trimmed from the prime rib roast, and because of this, they have the same marbling and rich flavor that cut is known for. Unlike s،rt ribs, which come from the sides of the cow, beef back ribs don’t have much meat; this is why they’re less expensive.