Although originally used for prediction of whole body composition (WBC), use of 40K emission detection was later suggested for determination of empty body composition (EBC), Therefore, the present study was conducted to validate existing equations developed to predict WBC and to develop more useful equations to predict EBC or carcass composition (CC) of beef steers. Fourteen crossbred steers were detected for 40K emissions and slaughtered and their chemical composition determined from chemical analyses and total body K determined from 40K emissions. the existing equation for percentage whole body lipid had a slope of .93 and an intercept of -1.62%, indicating a close approximation of percentage of whole body lipid. Percentage of whole body protein was poorly estimated by existing equations. Equations developed for prediction of EBC relied on both BW and predicted K. Coefficients of variation for prediction of empty water or protein were within 5% and those for prediction of empty body lipid were approximately 15%. These results demonstrate that use of predicted K from 40K emission detection enhances the determination of EBC and CC.