Sixty male lambs were used in two trials to study the efficiency of transfer and elongation of linolenic acid (ALA) in muscle and caudal adipose tissue and to assess factors affecting this process and related changes in fatty acid (FA) profile. In experiment 1, lambs were fed a control diet or extruded linseed (L) diet either with wheat (W, rapid starch) or corn (C, slow starch). In experiment 2, lambs were fed L with "normal" rapeseed, or high-oleic rapeseed, or soybean. In experiment 1, L increased ALA proportion and total n-3 PUFA in muscle and adipose tissue. In adipose tissue but not in muscle, LC lambs had higher proportion of ALA than LW lambs. In experiment 2, increasing linoleic acid (LA) intake increased LA proportion in muscle and adipose tissue but did not modify ALA proportion. Moreover, in muscle, it did not change the desaturation and elongation processes of ALA to long-chain n-3 PUFA.