Eighteen steers were used to evaluate the effect of supplemental corn oil level to steers grazing endophyte-free tall fescue on fatty acid composition of LM, stearoyl CoA desaturase (SCD) activity and expression as well as cellularity in s.c. adipose. Corn oil was supplemented (g/kg of BW) at 0 (none), 0.75 (medium), and 1.5 (high). Cottonseed hulls were used as a carrier for the corn oil and were supplemented according to pasture availability (0.7 to 1% of BW). Steers were finished on a rotationally grazed, tall fescue pasture for 116 d. Fatty acid composition of LM, s.c. adipose, and diet was determined by GLC. Total linoleic acid intake increased linearly (P < 0.01) with corn oil supplementation (90.7, 265.1, and 406.7 g in none, medium, and high, respectively). Oil supplementation linearly reduced (P < 0.05) myristic, palmitic, and linolenic acid percentage in LM and s.c. adipose. Vaccenic acid (C18:1 t11; VA) percentage was 46 and 32% greater (linear, P = 0.02; quadratic, P = 0.01) for medium and high, respectively, than none, regardless of tissue. Effect of oil supplementation on CLA cis-9, trans-11 was affected by type of adipose tissue (P < 0.01). In the LM, CLA cis-9, trans-11 isomer was 25% greater for medium than for none and intermediate for high, whereas CLA cis-9, trans-11 CLA isomer was 48 and 33% greater in s.c. adipose tissue for medium and high than for none, respectively. Corn oil linearly increased (P </= 0.01) trans-10 octadecenoic acid and CLA trans-10, cis-12; however, values were low (<0.35 and <0.035% of total fatty acids, respectively). Oil supplementation did not change (P>> 0.05) the percentage of total SFA, MUFA, or PUFA but linearly increased (P = 0.03) n-6:n-3 ratio from 2.4 to 2.9 in none and high, respectively. Among tissues, total SFA and MUFA were greater in s.c. adipose than LM, whereas total PUFA, n-6, and n-3 fatty acids and the n-6:n-3 ratio were lower. Trans-10 octadecenoic acid, VA, and CLA trans-10, cis-12 were greater (P < 0.01) in s.c. adipose than in LM. Oil supplementation did not alter (P>> 0.05) stearoyl CoA desaturase activity or mRNA expression. Corn oil supplementation to grazing steers reduced the percentages of highly atherogenic fatty acids (myristic and palmitic acids) and increased the percentages of antiatherogenic and anticarcinogenic fatty acids (VA and cis-9, trans-11 CLA).