

From Wikipedia...
Kobe beef is beef from a Wagyu which means a Japanese cow. It is
renowned for its flavor, tenderness, and fatty well-marbled
texture. These qualities are a result of their excellent genetic
characterisics. Cows of the same breed are raised this way in
Japan, Idaho, Texas, California, Virginia, and Australia, but can
only be called Kobe beef if slaughtered in Kobe, Japan.
Kobe Beef cattle are hand
massaged. Cattle in Japan have little room to exercise, and
this can cause soreness in their muscles which reduces their
appetite. This lower stress level in addition to constant massage
keeps the muscles tender. During the summer the cows eat less
because of extra fat stored during the winter. At this time,
the cows are fed beer which increases
their appetites and helps them maintain a higher, more desirable
level of fat.
Because true Kobe beef is not exported from Japan, "Kobe style"
beef is produced from a crossbreed of Wagyu and American Angus
cattle raised and slaughtered in the U.S. Of these cattle, the
highest quality cows are sent to Japan, who still owns the rights
to the cows, and the U.S. keeps what is left.
Kobe beef can be prepared as steak, sukiyaki, shabu shabu,
teppanyaki, and more.