The activities of fatty acyl-CoA oxidase (FAO) and carnitine palmitoyl transferase (CPT), indices of the capacities of peroxisomal beta-oxidation and mitochondrial beta-oxidation, respectively, were determined in livers of several vertebrate species notable for differences in dietary fatty acid composition. In suckling rats FAO activities were half that in adult rats and CPT/FAO ratios twice that of adult rats. As their milk diet is dominated by medium chain fatty acids, this observation is consistent with current ideas about the role of peroxisomal beta-oxidation in rat liver in oxidation of long chain unsaturated fatty acids. In nectar-feeding hummingbirds (fatty acids synthesized de novo) FAO activities were 50% greater than adult rats and CPT/FAO ratios one-third less than adult rats, suggesting that peroxisomal beta-oxidation is relatively more important in this species, despite a fatty-acid-poor diet. In marine fish (herring, dogfish shark, hagfish) FAO activities were all less than 15% that of rats and undetectable in hagfish. CPT/FAO ratios were greater in herring (8.1) and hagfish (greater than 30) than adult rats (3.1), suggesting that peroxisomal beta-oxidation is relatively less important in these species despite a natural diet containing high levels of long chain polyunsaturated fatty acids. These data are discussed in relation to current ideas about the role of peroxisomes in beta-oxidation of fatty acids.