We compared the composition and content of fatty acids (FAs) in the liver, muscles, and subcutaneous fat of Yakut horses inhabiting extreme environment in the Cryolithozone. Essential linoleic and alpha-linolenic acids, supplied to horses with their food, were accumulated in different tissues. Linoleic acid was accumulated in the liver but alpha-linolenic acid was accumulated in muscle and subcutaneous fat. Such a distribution indicates different roles of these fatty acids in the metabolism of horses. Yakut horse meat is a valuable dietary product owing to its fatty acid composition and content.