4, 919 Samples of the slaughtered cattle(female) were investigated the abattoir in southern Kangwon to reveal the incidence rates of abdominal fat necrosis from June to December 1993. The results obtained were summarized as follows ; 1. The incidence rate of abdominal fat necrosis investigated from 4, 919 samples was 4.39%. 2. It revealed that the incidence rate of abdominal fat necrosis increased gradually with the advance in the age, 2.5% in below 5 years, 6.0% in 6 years, 7.2% in 7 years, 8.5% in 7 years, 8.9% in older than 9 years and that incidence rate of the sites of lesion, pericolonic fat 84.7%, perirectumic fat 48.6%, perirenal fat 37.9%. mesenteric fat 24.0%, others 7.8%. 3. The size of necrotic fat were $2{ imes}3cm{sim}10{sim}18{ imes}15{sim}25cm$ in average and color was yellowish white or milk white.