Neonatal calves, which dams were supplemented with essentially fatty acids (EFAs) or conjugated linoleic acids (CLAs) from late gestation until early lactation, were investigated. The supplemented fatty acids were increased in different muscle and adipose tissues of the five-day-old calves as a result of maternal transfer. While CLAs appeared to promote a switch from slow to fast fiber type, EFAs appeared to promote for example the adipocyte differentiation in intramuscular fat. Overall, no major effects of the altered fatty acid supply on muscle and adipose tissue development were observed.