In cattle fetus, the chronology appearance of adipocyte tissue depends of anatomical localization. Perirenal adipocyte appears at 80 days of gestation, subcutaneous and intermuscular adipocyte tissue appear from 180 days of gestation, while intramuscular fat only appears after birth (Vernon, 1980). Post-natal growth through adipocyte hyperplasia depends of anatomical location being higher in intramuscular than perirenal, omental or subcutaneous areas.