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International audience; This paper reports the metabolic and morphological characteristics of bovine adipose tissue (AT) at end of fetal life and its variability with breed and anatomical site of AT. Our hypothesis was that, in cattle, end-of-fetal-life differences in adipocyte number, size, and histology may account for differences in AT maturity. To address this question, perirenal and intermuscular AT were sampled from Charolais, Blond d'Aquitaine, and Holstein fetuses at 260 d postconception. Holstein fetuses showed greater leptin mRNA abundance, which is consistent with the greater perirenal AT weight (P = 0.03) than Blond d'Aquitaine fetuses. Compared with Blond d'Aquitaine or Charolais fetuses, Holstein fetuses had larger (P < 0.001) adipocytes, greater (P < 0.05) activities of enzymes involved in de novo fatty acid (FA) synthesis (FA synthase, glucose- 6- phosphate dehydrogenase, malic enzyme) and FA esterification (glycerol- 3- phosphate dehydrogenase), and greater (P = 0.06, P = 0.10, P < 0.001) mRNA abundance for lipolytic enzymes (hormone- sensitive li- pase and adipose triglyceride lipase) and uncoupling protein 1 in both perirenal and intermuscular AT. This indicates increased FA turnover in Holstein adipocytes through FA storage, mobilization, and oxidation pathways. Whatever the breed, adipocytes were smaller in perirenal AT than intermuscular AT. Whatever the breed or anatomical site, bovine AT at 260 d postconception contained predominantly unilocular adipocytes believed to be white adipocytes together with a few multilocular brown adipocytes. We conclude that the greater metabolic and morphologic maturity of adipocytes from Holstein than Blond d'Aquitaine and Charolais fetuses may contribute to the greater thermogenic aptitude of Holstein newborns. Moreover, the presence of both white and brown adipocytes at the end of fetal life highlights the complexity of AT structure and may indicate that the cellular and functional heterogeneity of AT repeatedly observed postnatally has a developmental origin.