Nutritional Analysis: 3 ounces cooked beef with 2 tablespoons gravy equals 317 calories, 6 g fat (2 g saturated fat), 71 mg cholesterol, 285 mg sodium, 38 g carbohydrate, 4 g fiber, 26 g protein. Diabetic Exchanges: 3 lean meat, 1-1/2 fruit, 1 starch.