Progesterone, oestrone and oestradiol-17 beta levels in the muscle, fat, liver, kidney and plasma of steers treated with Synovex S, untreated steers, and cows during the normal oestrous cycle, were examined. Progesterone levels in female tissues reached a maximum in the luteal phase and fell to a minimum in the follicular phase. Oestrogen levels (oestrone and oestradiol-17 beta) did not change during the cycle. Progesterone and oestrogen levels in the tissues of steers treated with Synovex S and untreated steers were not statistically different. Tissue progesterone levels in steers were much lower than those in cows during the luteal phase. The highest oestrogen levels were found in the fat of female animals. These results indicate that residue levels of progesterone and oestrogen in the muscle and fat of steers treated with Synovex S were within the physiological range, and lower than those of cows.