ABSTRACT— An examination of the means and range coefficients of the total serum, intramuscular (longissimus) and subcutaneous lipids, the major lipid classes and fatty acid compositions of the 3 tissue sites from 30 heifers and 31 bulls of the Hereford breed revealed some interesting aspects of lipid metabolism. When placed on a concentration (percent of tissue) basis, significant differences due to sex, environment and sires were shown by an analysis of variance for many of the lipid components. Phenotypic correlations, also computed on a concentration basis, gave indications of the growth and development of the animals, in addition to showing the associations of various lipid components of the 3 tissue sites to various carcass cutout traits and flavor. With a few exceptions, low positive correlations were shown for the serum lipid components with flavor, whereas, most of the marbling and subcutaneous fat components exhibited low negative correlations with flavor.