A clonal bovine intramuscular preadipocyte (BIP) line has been established from the intramuscular white adipose tissue of the M. longissimus thoracis in each of three Japanese Black cattle. Exponentially growing BIP cells exhibited a fibroblastic appearance. Adipocyte differentiation was initiated by treating confluent BIP cells with differentiation medium containing insulin and dexamethasone. Small lipid droplets appeared 5-6 days after stimulation and occupied a large fraction of the cell volume at 10 days and beyond. During the adipose conversion, the incorporation of acetate to the cells gradually increased by 10-fold and reached a maximum at day 5. However, incorporation of glucose increased only 3-folds prior to this conversion, even though GLUT-1 level increased by 13-fold at day 7. GLUT-4, on the other hand, was not detected during the course of differentiation. These results suggested that adipose tissue metabolisms in ruminants were different from that of non-ruminants.