The inner stomach lining of beef is also called tripe.
Beef tripe is usually made from the muscle wall (the interior mucosal lining is removed) of only the first three chambers of a cow's stomach: the 'rumen' (blanket/flat/smooth tripe), the 'reticulum' (honeycomb and pocket tripe), and the 'omasum' (book/bible/leaf tripe). 'Abomasum' (reed) tripe is seen much less frequently, owing to its glandular tissue content.
Honeycomb tripe (reticulum) is considered the most desirable. It's the tenderest and the meatiest, and holds it shape during cooking.
Fresh and canned tripe are widely available; pickled tripe is not as widely distributed. Tripe is a good source of protein. There are 100 calories in 3 1/2 ounces of fresh tripe, 62 calories in the same weight of pickled tripe.
From easy tripe recipes to masterful tripe preparation techniques, find the best tripe recipes and cooking ideas at Thedailymeal.com.