The primary substrates for energy metabolism in humans are glucose and fatty acids (FAs), with the relative importance of each dependent upon food availability (fed ↔ fasting ↔ starvation) ( 1, 2 ). In the fed state, insulin is elevated, glucose utilization predominates, and there is net fl ow of free FA from liver to adipose tissue. In the transition from fed to fasting, insulin falls, leading to increased release of free FAs from adipose tissue that are used by lean tissues (e.g., muscle and liver) for energy production or stored as triglyceride (TG). The rate of lipolytic release during fasting and starvation exceeds whole-body energy requirements in a sexually dimorphic manner, with women and men having release rates ف 64% and ف 50% greater than oxidation rates, respectively ( 3 ). This may result in sexually dimorphic lipid and glucose metabolism in muscle and liver.A signifi cant portion of whole-body FAs are reesterifi ed to TG in skeletal muscle and liver. In skeletal muscle this TG appears to function as a local energy source ( 4 ), whereas in liver most reesterifi ed FAs are exported as verylow-density lipoprotein-bound TG ( 5 ). Surprisingly little is known about the magnitude of lipid redistribution to liver and muscle during fasting or its metabolic consequences in humans. In liver, mouse models suggest that as much as a 14-fold increase in TG content during starvation may be normal ( 6 ). Such a degree of hepatic steatosis in humans has only been reported in pathological states such as obesity and insulin resistance, called nonalcoholic fatty liver disease ( 7 ). Intramyocellular TGs increase during fasting and starvation in women ( 8 ) and in endurance-trained male athletes ( 9, 10 ), but sexual dimorphism in this response has not been investigated. Moreover, the redistribution Abstract Fasting promotes triglyceride (TG) accumulation in lean tissues of some animals, but the effect in humans is unknown. Additionally, fasting lipolysis is sexually dimorphic in humans, suggesting that lean tissue TG accumulation and metabolism may differ between women and men. This study investigated lean tissue TG content and metabolism in women and men during extended fasting. Liver and muscle TG content were measured by magnetic resonance spectroscopy during a 48-h fast in healthy men and women. Whole-body and hepatic carbohydrate, lipid, and energy metabolism were also evaluated using biochemical, calorimetric, and stable isotope tracer techniques. As expected, postabsorptive plasma fatty acids (FAs) were higher in women than in men but increased more rapidly in men with the onset of early starvation. Concurrently, sexual dimorphism was apparent in lean tissue TG accumulation during the fast, occurring in livers of men but in muscles of women. Despite differences in lean tissue TG distribution, men and women had identical fasting responses in whole-body and hepatic glucose and oxidative metabolism. In conclusion, TG accumulated in livers of men but in muscles of women during extended fasting. This sexual dimo...