An analysis of meat quality performed on 107 horses showed that there are significant relationships between some linear measures of carcasses and the irrespective tissue contents. Thus, there is some potential for fat quantity estimation on the basis of nape fat thickness. The equation for the assessment of fat percentage in the carcass contains one variable, i.e., nape fat thickness only. However, even in this case the obtained multiple correlation coefficient was high, R=0.86 and the estimation error was at the level of 2.5%. As a consequence, the estimation of fat deposits in carcasses may be made more objective, and the measurement of nape fat thickness may be applied for the assessment of fat in the live animal.