The relationship between percent fat and overall palatability underscores the importance of intramuscular lipid in beef quality. What is not addressed in these data is that, as percent fat increases, there is a dramatic change in the extent of intramuscular preadipocyte differentiation and concomitant changes in fatty acid composition of intracellular lipid. As described below, an increase in fat percentage is invariably accompanied by a decrease in the proportion of saturated fatty acids (SFA) and a corresponding increase in oleic acid (18:1n-9) and other monounsaturated fatty acids (MUFA). This has a direct effect on the palatability and healthfulness of beef.