The position, porosity and oil-filled nature of the zygomatic process of the squamosal bone (ZPSB) of the Florida manatee, Trichechus manatus latirostris, suggest that it may have a similar sound conduction function to that of the intramandibular fat body (IMFB) of the bottlenose dolphin, Tursiops truncatus, and other odontocetes. To examine this possibility we determined the lipid composition of the ZPSB and adipose tissue from the dorsal part of the head region of the Florida manatee, and compared it to that of the dolphin IMFB and melon (another fatty area implicated in sound conduction in odontocetes). Lipids from manatee ZPSB and from adipose tissue were composed almost entirely of triacylglycerols. The most abundant fatty acids of the ZPSB were 18:1, 16:0, 14:0 and 16:1. The major fatty acids of the adipose tissue in the head were the four mentioned above, along with 12:0 and 18:0. Manatee samples did not contain isovaleric acid (iso-5:0), which was found in the bottlenose dolphin IMFB and melon, and has been related to sound conduction in dolphins and some other odontocetes. Thus, if manatee tissues are capable of sound conduction, and this process does occur through the ZPSB, a somewhat different suite of lipid components must support this function.