BACKGROUND: Muscle triacylglycerols (TG) are known to be a source of energy during submaximal exercise. OBJECTIVE: The aim of this study was to assess whether an index of muscle fat content is related to maximal fat oxidation rate (FATOX max ) in 58 obese men (mean age 45.5 AE 0.8 (s.e.) y, body weight 95.3 AE 1.4 kg, percentage fat 31.1 AE 0.6%). DESIGN: FATOX max was defined as the highest value of fat oxidation rate, measured by indirect calorimetry, while walking on a treadmill (4.3 km=h) at three different slopes: 0% (40 AE 1% of VO 2max ), 3% (47 AE 1% of VO 2max ) and 6% (58 AE 1% of VO 2max ). Fat-free mass (FFM) and fat mass (FM) were measured with the underwater technique and scans were obtained by computed tomography (CT) at the mid thigh level to assess areas of adipose tissue within skeletal muscle, ie deep adipose tissue (DAT), subcutaneous adipose tissue (SAT), skeletal muscle (M) and low attenuation skeletal muscle (LAM, range of attenuation values 0 -34 Hounsfield units). LAM and DAT were used as indices of skeletal muscle fat content. RESULTS: FATOX max , adjusted for age, was correlated with FFM (r ¼ 0.25, P < 0.05), LAM (r ¼ 0.28, P < 0.05), DAT (r ¼ 0.23, P < 0.05), abdominal visceral adipose tissue (r ¼ 0.26, P < 0.05) and plasma free fatty acid (FFA) levels (r ¼ 0.36, P < 0.05) but not with SAT (r ¼ 0.07). In a stepwise linear multiple regression, plasma FFA, age and LAM significantly predicted FATOX max (r 2 ¼ 0.27). Each independent variable explained about 9% of the FATOX max variance. CONCLUSION: LAM makes a significant but weak contribution to the modulation of fat oxidation during submaximal exercise in obese men.