**4. Conclusions**

This study reported the use of a portable NIR spectrometer combined with chemometrics to characterise and identify different goa<sup>t</sup> muscle samples. Differences in the NIR spectra of the muscles were observed around 970 nm, 1242 nm, 1397 nm, and 1428 nm associated with water and fat content (e.g., IMF). The classification of individual muscle samples showed that samples could be classified with accuracies ranging from 68% to 94% using the second-derivative NIR spectra. Muscles that are in the same anatomical location, such as the IS and SS, were correctly classified by NIR spectroscopy. Overall, the results of this study indicated that NIR spectroscopy could be used to characterise and identify different intact goa<sup>t</sup> muscle samples. In future, we can expect an improvement in the NIR models by incorporating samples from other commercial and production conditions, as well as different genetics. The findings of this research might be extended to other species and types of muscles produced and sold within a commercial facility with the several advantages NIR provides, such as the low cost and the fact that this technique it is non-destructive.

**Author Contributions:** L.C.H., P.I., A.H.K., S.Z., Z.Y., M.B., D.B. and D.C.: data collection and analysis; L.C.H., D.B. and D.C.: draft preparation and editing of the manuscript; L.C.H. and D.C.: supervision. L.C.H.: project administration. All authors have read and agreed to the published version of the manuscript.

**Funding:** The work was partly funded by UQ internal funds. BD received funds from the Ministry of Agriculture, MZE in Czech Ministerstvo Zemˇedˇelství CR, gran<sup>t</sup> number MZE-RO0718. ˇ

**Institutional Review Board Statement:** Not applicable.

**Informed Consent Statement:** Not applicable.

**Data Availability Statement:** Not applicable.

**Conflicts of Interest:** The authors declare no conflict of interest.
