This statement is not correct. Beef does contain intramuscular fat, also known as marbling, which is the fat that is found within the muscle tissue itself. Marbling is important for flavor and tenderness in beef, and it is one of the factors that is used to grade beef quality. In addition to intramuscular fat, beef can also have subcutaneous fat (fat under the skin) and intermuscular fat (fat between muscles). The amount and distribution of fat in beef can vary depending on the breed of cattle, the animal's diet, and other factors.