The objective of the present study was to determine the mRNA expression of selected genes associated with de novo FA synthesis and desaturation (ACACA, FASN, SCD1) in cod, subcutaneous, and intramuscular adipose tissues (AT) of 38 Aberdeen Angus (AA), Gascon (GS), Holstein (HO), and Fleckvieh (FL) bulls. Furthermore, the relationship between gene expression levels measured by RT PCR and phenotypic fatty acid composition was evaluated. Gene expression levels significantly differed between various AT depots, with the lowest relative amount observed in the intramuscular AT. The genes studied were generally more highly expressed in the AT of AA and HO compared to GS and FL bulls. The breed differences found in gene expression levels corresponded to those in the total FA content in intramuscular AT. In addition, the differences in gene mRNA levels between breeds were partly reflected in the contents of MUFA and de novo synthesized SFA in all the AT examined.