Factors such as breed, sex, stage of maturity, stage of reproduction and nutrition are known to affect the amount and distribution of fat in different body depots of sheep. Between-breed differences may occur in fat distribution between different body regions, or between different depots (e.g. carcass / internal fat). For example, breeds selected for milking or maternal traits tend to deposit relatively large proportions of internal fat, whilst meat breeds deposit more carcass fat (Wood et al., 1980; Thompson and Ball, 1997). The aim of this study was to compare levels of fat in different body depots between Scottish Blackface and Texel lambs at finishing.