Fresh cattle longissimus dorsi muscle was heated at 110, 115 and 121 ℃ for 5, 10, 15, 20 min respectively. The effects of high temperature on fatty acid composition and fat oxidation in cattle longissimus dorsi muscle were researched by gas chromatography. The results showed that: at 121 ℃, the oxidation rate of intramuscular fat was significantly higher than that at 110 ℃ and 115 ℃ (P<0.05); the content of saturated fatty acid (SFA) increased significantly (P<0.05), and the content of unsaturated fatty acid (UFA) decreased (P<0.05); SFA was not significantly affected by high temperature treatment temperature (110, 115 ℃) (P>0.05), and was significantly affected by treatment time (P<0.05), while heat treatment temperature and time had significant effects on UFA content (P<0.05); the content of short chain and medium chain fatty acids increased due to the fracture and degradation of long chain saturated fatty acids.