Cocoa beans and dark chocolate can be considered as products with an important nutritional density, because of their richness in carbohydrates and fats. Differences in fatty acids profile composition between Ecuadorian and Ghanaian samples were mainly explained by the effect of geographical origins, both for unroasted cocoa beans and chocolate, but not by the processing conditions (roasting and conching time). C16:0, C18:0, C18:1 and C18:2 were quantitatively the most important fatty acids in all of the samples studied. Ecuadorian chocolate showed a healthier fatty acid profile and saturated/unsaturated fatty acids ratio, having higher amounts of unsaturated fatty acids and lower amounts of saturated fatty acids. Although because of its fatty acid profile chocolate can be considered an important source of saturated fatty acids, especially stearic acid, it should nonetheless be noted that it has been suggested to have a neutral effect on human health. Due to its chemical composition one should take into account that dark chocolate consumption has to be moderate in the context of a healthy diet.