Effects of dietary energy levels and form of diet on the profile and accumulation of fatty acids in subcutaneous adipose tissue of wethers were investigated. Shorn wethers were randomly allocated to a 2 2 factorially arranged experiment (2 dietary energy levels × 2 dietary presentations × 14 replicates). Two diets were compiled on an isonitrogenous and isomineral basis to contain a medium (M) and high (H) level of metabolisable energy. Diets were presented in either loose or pelleted form and were fed ad libitum to the wethers from an initial weight of 24.9 ± 3.9 kg. Wethers were slaughtered at a predetermined slaughter weight of 43 kg and the subcutaneous adipose tissue was sampled for subsequent fatty acid analysis. Results suggests that dietary energy levels influence mainly the profile, rather than the amount of fatty acids deposited or synthesised. The latter appears to be a function of the degree of maturity of the animal and its residence period (length of grain feeding). It appears that the balance between the proportions of saturated and unsaturated fatty acids becomes increasingly important as greater concentrations of fatty acids accumulate in the subcutaneous adipose tissue. Results also suggest that the pelleting of high density diets may shorten the residence period and limit the accumulation of displeasing concentrations of unsaturated fatty acids in subcutaneous adipose tissue, which may yield more acceptable carcasses.