Fat composition of beef, taken here to mean marbling, can be manipulated by time on feed, finishing diet, and breed type. These three factors also strongly influence the fatty acid composition of beef. Both the amount of marbling and the concentration of monounsaturated fatty acids (MUFA) increase with time on feed in grain-fed and pasture-fed cattle, but much more dramatically in grain-fed cattle. High-concentrate diets stimulate the activity of adipose tissue stearoyl-CoA desaturase (SCD), which is responsible for the conversion of saturated fatty acids (SFA) to their Delta 9 desaturated counterparts. Also, grain feeding causes a depression in ruminal pH, which decreases those populations of ruminal microorganisms responsible for the isomerization and hydrogenation of polyunsaturated fatty acids (PUFA). The net result of elevated SCD activity in marbling adipose tissue and depressed ruminal isomerization/hydrogenation of dietary PUFA is a large increase in MUFA in beef over time. Conversely, pasture depresses both the accumulation of marbling and SCD activity, so that even though pasture feeding increases the relative concentration of PUFA in beef, it also increases SFA at the expense of MUFA. Wagyu and Hanwoo cattle accumulate large amounts of marbling and MUFA, and Wagyu cattle appear to be less sensitive to the effects of pastures in depressing overall rates of adipogenesis and the synthesis of MUFA in adipose tissues. There are small differences in fatty acid composition of beef from Bos indicus and Bos taurus cattle, but diet and time on feed are much more important determinants of beef fat content and fatty acid composition than breed type.