International audienceThe aims of the study were to determine the best site of bovine carcass for predicting fatty acid (FA) composition using a NIRS (near infrared spectroscopy) portable equipment and to study the effect of different methods of sample preparation. 78 animals were sampled from different types and rearing systems. Seven tissues (Longissimus thoracis, Infraspinatus, Diaphragma, Rectus abdominis, shoulder subcutaneous adipose tissue (SAT), intercostal SAT and intermuscular fat at the 5th rib) were measured after sampling and grinding in liquid nitrogen. The effect of samples preparation were measured on carcass (C0), muscle without grinding (B0), ground with a meat chopper (B1), ground with a knife mill (B2) on RA muscle. FA composition was assessed using gas chromatograph and the spectra were measured at wavelengths between 350 and 2500 nm. For adipose tissue, FA were not correctly predicted from NIRS. However, predictions were more satisfactory for the major FA (C16:0, C18:0, C18:1d9c), total saturated and monounsaturated FA of muscles. The results show a better prediction of FA composition concomitant with an increased gradient of sample homogenization. For other FA and especially polyunsaturated fatty acids, the performances were not satisfactory for quantitative purposes whatever the grinding method