Temperature is a major environmental factor governing the distribution of both wild and cultivated plant species. During acclimation and deacclimation plants undergo a series of metabolic changes that lead to cold hardiness or loss of hardiness. One of these changes is the accumulation of certain lipids. This research was conducted to compare hardiness among three pecan cultivars: `Desirable', `Jackson', and `Owens' growing under Mississippi condition and to determine the relationship between fatty acid levels and cold hardiness of pecan shoots. Differential thermal analysis (DTA), electrical conductivity, and tetrazolium tests were used to determine cold hardiness. Pecan stems were collected from September to March in 2002 and 2003 to determine cold acclimation and deacclimation. Fatty acid composition of pecan stems during this time period was determined by gas chromatography. DTA indicated that pecan stems acclimated in October and deacclimated in March. During cold acclimation, there was a shift in the fatty acid composition to more unsaturated fatty acids. The percentage of linoleic and linolenic fatty acids increased, while the percentage of palmitic and stearic fatty acids decreased. The correlation between unsaturated fatty acids and cold hardiness suggests that unsaturated fatty acid may play a role in membrane fluidity.