There's actually no such thing as a "skirt steak"; skirt is an economy cut of beef which is definitely "durchwachsen" (but extremely tasty!!), while steaks come from the top of the animal. I've often enjoyed a bit of skirt (of beef, I mean....), but they are certainly not steak cuts.

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Note added at 37 mins (2004-03-01 20:38:08 GMT)
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See the Oxford Duden Wörterbuch.

I don't think this particular "cut" is available in German butcher shops (it's quite delicious though, especially when marinated and cooked on the grill)

Check out the following site:
www.meatnz.co.nz/guide/de/beef.htm
(Also available in English -of course- with pictures. Cut numbers 1820/1830 refer to skirt steak/Flankensteak)

Shirt Steak is a boneless cut of beef from the lower part of the brisket. Cut from the beef flank, the skirt steak is the diaphragm muscle (which lies between the abdomen and chest cavity). It's a long, flat piece of meat that's flavorful but rather tough. Properly cooked, skirt steak can be quite tender and delicious. It can either be quickly grilled, or stuffed, rolled and braised. Recently, skirt steak has become quite fashionable because of the delicious Southwestern dish, fajitas.
whatscookingamerica.net/Q-A/SkirtSteak.htm
(Also with a picture)

A skirt steak is a lesser cut. It is the cow’s diaphragm muscle, and is cut from the flank. It is a long, flat piece of meat, with a tendency toward toughness. But it has good flavor. It can be grilled or pan fried quickly with good results. Another traditional method is to stuff it, roll it, and braise it. The skirt steak is often used to make fajitas.

http://www.ochef.com/128.htm

Diaphragma (thoraco-abdominale) [= Phren]
Zwerchfell --> Informationen über das Zwerchfell
diaphragm

http://www.argentina-online.de/leben/essen_fleisch_schnitte....

Im Münchner Raum bekannt und geschätzt ist das Kronfleisch. Das Kron (Zwerchfell vom Rind) wird nur 10 Minuten gekocht und dann am besten mit bayerischem, frisch geriebenem Meerrettich angerichtet.

http://www.food-from-bavaria.de/spezialitaeten/einzelprodukt...

Das Kronfleisch ist das Zwerchfell vom Rind und trennt die Brusthöhle von der Bauchhöhle. Es ist grobfaserig und trocken, weiters bedarf es keiner Ablagerung. Eignet sich als billiges Suppenfleisch, für Bruckfleisch und für Gulasch, hier aber nur in Kombination mit anderem, hochwertigrem Fleisch.

http://www.8ung.at/voglhub/Lexikon/kronfleisch.htm