The study comprised 20 bull calves, divided into 2 groups of 10 animals, aged from 7 to 90 days. The calves were fed milk replacer or whole milk for the first 56 days. The concentrate mixture, fed ad libitum, contained ground cereals, soyabean meal and minerals. At 90 days of age the calves were slaughtered and samples of meat were taken from the M. thoracis. The concentrate intake, daily gains and final body weight were higher in the calves receiving whole milk than those fed replacer. The meat from milk-fed calves had a higher protein and n-3 PUFA content, but a lower n-6/n-3 ratio than calves fed milk replacer.