objective:to determine if lipid sources with different unsaturated to saturated fatty acid ratios, (pufa+mufa)/sfa in the diet alter the lipid profile of tissues, the lipid concentration (mg/g) of the hepatic and mesenteric tissues and the lipid digestibility. methods:gas chromatography was used to determine the profile of fatty acids in the hepatic and adipose tissues of rats fed with different lipid sources. the digestibility coefficient was determined based on the ratio between lipid intake and excreted in the feces. results:different lipid sources (soy oil, butter, margarine and pig and fish fat) did not alter the digestibility coefficient and the hepatic weight, but they altered the lipid deposition in all adipose tissue evaluated. no direct correlation was observed between dietary non-essential fatty acid profile and its deposition in the studied adipose tissues, because of de novo which impedes the identification of the dietary fatty acid. conclusion:a direct relationship was not verified between the dietary fatty acid profile and its deposition in the studied adipose tissues, except for the trans and linoleic (c18:2) fatty acids which are not synthesized in the rat. the tissue concentration of these fatty acids was directly proportional to their dietary sources. the (pufa+mufa)/sfa ratio found in the hepatic tissue of the different groups, was directly proportional to the values presented in the dietary lipid sources. however, this association was not observed in the adipose tissue.