Corned beef has two meanings. One refers to a cut of beef (usually brisket, but sometimes round or silverside) cured or pickled in a seasoned brine.
Source(s):
http://en.wikipedia.org/wiki/Corned_beef

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Its disgusting. That is all.
Source(s):
personal experience

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Whatever else it is, it's not a typical Irish dish. And the "corn" part refers to the grain-sized coarse salt used to cure it.
Source(s):
http://en.wikipedia.org/wiki/Corned_beef

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Corned beef is essentially pickled beef brisket. The process has 3 steps as follows:

• The meat must be trimmed of excess fat, and then set in a brine solution consisting of water, salt, cornsyrup/sugar, sodium nitrite, garlic cloves, and pickling spices.  The meat is injected with ten percent of its weight with the brine solution ad is then submerged in the brine for 4-5 days.
• After that time has elapsed pull from brine and rinse in warm water and drain well.  Allow to remain refrigerated and uncovered for 24 hours.
• Place in a pot and simmer in water until fork tender, approx 3 hrs.  Can be cooled and held for up to two weeks.

Pastrami uses the same technique, however after the brining process the brisket would be rubbed with a mixture of corriander and black pepper.  It would then be smoked for 10 hours and then oven roasted to finish.

Brisket curing techniques were brought into the forefront of poverty stricken cultures because of its excessive toughness, which gave it a cheap or free price tag.  With curing techniques it allowed preservation without refrigeration for almost 4 weeks. 

Source(s):
Personal experience with corned beef production.
Good Reference materials are: Pro Chef Garde Manger and Great Sausage
Recipes and Meat Curing by Rytek Kutas

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Brisket cured or picked in seasoned brine (essentially salt water). With St Patrick's day this Irish dish is a popular once per year meal in average American households, but may be served much more often in certain parts of the country. Especially available as a deli sandwich.
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