Humans and mammalian species are unable to synthesize significant amounts of polyunsaturated fatty acids (PUFA), which therefore must be introduced with the diet. In birds, lipogenesis takes place primarily in the liver, whereas adipose tissue serves as the storage site for triacylglycerols (TG, composed by 80–85% esterified fatty acids). However, both the nature (unsaturation level, n-3, or n-6 series) and the allocation (such as constituents of complexed lipids) of PUFA are very important to evaluate their function in lipid metabolism. The objective of the present investigation was to study the liver lipid metabolism, with particular attention to non-esterified fatty acids (NEFA), TG, phospholipids (PL), FADS2 gene expression, and Δ6-desaturase activity of three chicken genotypes, Leghorn (Leg), Ross 308 (Ross), and their crossbreed (LxR), by LC/MS analysis. The concentration of single fatty acids in muscle was quantified by GC-FID. The results showed that the Ross has a lipid metabolism related mainly to storage and structural roles, exhibiting higher levels of TG, phosphatidylethanolamine (PE) and phosphatidylcholine (PC) that are largely unsaturated. Meanwhile Leg showed a relevant amount of n-3 NEFA characterized by a higher phosphatidylserine (PS) unsaturation level, FADS2 gene expression and enzyme activity. The LxR seem to have a moderate trend: n-6 and n-3 NEFA showed intermediate values compared with that of the Ross and Leg and the TG trend was similar to that of the Ross, while PE and PC were largely unsaturated (mainly 6 and 7 UNS most of the metabolic energy for storage fatty acids in their tissues (TG) whereas, the Leg birds were characterized by different lipid metabolism showing in their liver a higher content of n-3 NEFA and higher unsaturation level in PS. Furthers details are needed to better attribute the lipid energy to the different metabolic portion.