Suet is raw beef or muttonfat, especially that found around the loins and kidneys. It is a solid at room temperature, and melts at about 21°C (70°F).
The primary use of suet is to make tallow in a process called rendering, which involves melting and extended simmering, followed by straining, cooling and usually a repetition of the entire process.
Unlike suet, tallow can be stored for extended periods without refrigeration. It is used to make soap, for cooking, as a bird food, and was once used for making candles.
Vegetarian suet is readily available in UK supermarkets. It is made from fat such as palm oil combined with rice flour. It resembles shredded beef suet, and is used as a substitute in recipes.