Longissimus dorsi muscle tissue was biopsied between the 12th and 13th ribs of 96 purebred Jersey, purebred Limousin and Jersey × Limousin crossbred calves at the age of 9-10 months. Fatty acids of the phospholipid fraction were extracted and analysed for sex and breed differences. Heterosis, additive and maternal variances were estimated. All calves grazed pasture in a single management group and were biopsied from the same anatomical site. Steer calves had significantly higher proportions of the 14:0, 14:1, 18:2, 20:3 fatty acids and less of the 16-di-methyl-acetal than heifer calves. Significant breed differences were observed: Limousin calves had the highest proportions of 16:0, 24:0 and saturated fatty acids (SFA), whereas Jersey × Limousin calves had the most 18:0 and elongation index. Dominant effects were evident in the proportions of 16:0, 18:0, SFA and elongation index. Additive genetic effects were significant in the proportions of 16:0, 18:0, 18: 1n-9, total SFA and desaturation and elongation indices. Combined maternal and additive effects were significant for long chain polyunsaturated fatty acids 18:2, 20:3 and 20:4.