Blood and tissue cholesterol responses were measured in six groups of four calves each fed for 24 weeks reconstituted nonfat dry fat milk in which 30% of calories was derived from one of the following: soybean oil (SBO), beef tallow (T), medium-chain triglycerides (MCT), and 1:1 soybean-oil tallow (SBO/T) combination. Two groups of four calves each also were fed SBO-milk plus dry feed and T-milk plus dry feed, respectively. Blood cholesterol concentration was significantly greater in SBO-fed calves than in T-fed calves. Calves fed MCT-milk had significantly lower blood cholesterol than calves fed T- or SBO-milk. Significant differences in cholesterol concentration were noted for the liver, perianal fat, and for omental fat.