The CCAAT/enhancer-binding protein β gene (C/EBPβ) is one of the key regulating factors of lipid metabolic balance in the liver. To better understand how C/EBPβ affects lipid accumulation in the Landes goose liver, its DNA was cloned. The goose C/EBPβ DNA sequence (2,075 bp) contains a 984-bp open reading frame and part of the 5'-flanking region, and shares 96.66 and 62.07% similarity with the chicken and human sequences at the amino acid level, respectively. Tissue expression profiling showed that the relative expression level was high in the liver and adipose tissue. To understand the effect of betaine on C/EBPβ in goose liver, the relative expression levels of C/EBPβ were detected under different treatments. Compared with the control group, C/EBPβ expression increased in the high-carbohydrate group (P < 0.01) and decreased in the betaine treatment group (P > 0.05). Using bisulfite sequencing PCR, the gene methylation status was analyzed among the different treatment groups. None of the 54 CpG sites in the promoter region or the 28 CpG sites in the structural domain of the coding region showed any significantly different methylation patterns among the groups. Taken together, the results showed that betaine decreased the goose C/EBPβ gene expression, but did not directly regulate its methylation. The data may form the basis for further investigation of the mechanisms of the effect of C/EBPβ on the regulation of lipometabolism in the goose liver and the effect of betaine on lipid metabolic genes at the molecular level.