The possibility that the high blood cholesterol accompanying protected lipid feeding would cause deposition of cholesterol in body tissues and counteract advantages due to higher polyunsaturated fatty acid content was studied by comparing tissue cholesterol from cows, calves and steers fed polyunsaturated fats with those on conventional diets. Chuck, round, heart, liver, fat, plasma and milk were compared from cows fed either protected safflower oil-casein-formaldehyde (SOC-F), unprotected safflower oil-casein (SOC) or a conventional (control) hay-grain ration for 2–1/2 yr. Mean cholesterol, as mg %, for SOC-F, SOC and control cows were: chuck, 41, 52, 52; round, 46, 50, 50; heart, 96, 119, 103; liver 256, 231, 222; plasma, 336, 287, 200; milk, 12, 12, 12. Calves were fed milk high in 18:2 for 10 wk, followed by SOC-F for 8 wk, while a second group was fed normal milk, followed by SOC. Cholesterol for SOC-F and SOC calves were: chuck, 80, 68; plasma, 208, 166. Other calves were fed high 18:2 milk (SOC-F) or normal milk (control). Cholesterol for SOC-F and control were: chuck, 84, 68 (p < 0.025); round 72, 63; plasma, 197, 208. Ground beef of steers fed SOC-F or SOC for 6 wk had cholesterol levels of 67.1 and 65.0 mg/100 g and C18:2 levels of 14% and 2%. Our data show that the cholesterol content of these polyunsaturated meats was not greater than in conventional products.