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The USDA defines a poultry Tenderloin as "the inner pectoral muscle which lies alongside the sternum of the kind of poultry indicated." Which is to say, a strip of muscle that runs along the inside of the breast, the part of the breast closest to the bone. It separates easily from the rest of the breast. It has a tendon running through it. The tendon is basically gristle that needs to be removed and discarded.
You'd sort of have to debone a chicken or other bird to see it. But they generally are very tender.
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