This experiment was conducted to examine the effects of grazing program and subsequent finishing on gene expression in adipose tissue from steers. Twenty Angus x Angus-Hereford steer calves (initial BW = 231 +/- 25 kg) were allotted randomly to one of two winter grazing treatments: 1) grazing winter wheat pasture to achieve a high rate of BW gain (HGW); or 2) grazing dormant tallgrass native range (NR). Steers in the NR treatment were provided 0.91 kg.steer(-1).d(-1) of a 41% CP (as-fed basis) cottonseed meal supplement. Following the grazing period, steers were assigned randomly to feedlot pens. Steers were fed to a common endpoint of 1.27 cm of backfat between the 12th and 13th rib. Four steers from each treatment were slaughtered at the end of the grazing period, and the remaining steers from each treatment (n = 6) were slaughtered at the predetermined compositional endpoint. Intramuscular and s.c. fat samples were collected from LM sections of each steer at the 12th-/13th-rib interface on the left side. Pools of RNA were prepared for HGW and NR s.c. adipose tissue from steers slaughtered immediately after grazing. Suppression subtractive hybridization was performed followed by dot-blot hybridization screening to confirm differential expression of subtracted transcripts. Transcripts confirmed to be differentially expressed were subjected to dideoxy chain-termination sequencing. Quantitative reverse transcription PCR was performed on three differentially expressed clones: osteonectin, ferritin heavy chain, and decorin. Osteonectin, ferritin heavy chain, and decorin gene expression was greater (P < 0.05) in s.c. than in i.m. adipose tissue of finished steers. A depot x background interaction for osteonectin (P < 0.01) and ferritin heavy chain (P = 0.03) gene expression was observed for steers slaughtered after grazing, indicating that nutritional management can affect gene expression in adipose tissue depots differently. No differences resulting from prefinishing nutritional background (HGW or NR) were noted in osteonectin, ferritin heavy chain, or decorin gene expression in i.m. adipose tissue collected from finished steers, which might have resulted from feeding steers to the same compositional endpoint. Our data suggest that nutritional background alters gene expression in adipose depots, and that depots are influenced differently.