In order to investigate the more complex regulatory network of fat deposition under the influence of alternative splicing，and to clarify the effect of the occurrence of alternative splicing events on the regulatory mechanism of fat deposition，in this study，full-length transcriptome sequencing was performed on abdominal fat，subcutaneous fat and intermuscular fat of Yiling yellow cattle based on the third-generation sequencing technology of PacBio sequencing platform.A total of 50 520 alternative splicing were detected in 15 445 genes，accounting for 33.4% of all bovine genes.Enrichment analysis of these genes revealed that 83 GO items were significantly enriched，among which 16 were associated with lipid synthesis and metabolism，and 27 KEGG pathways were significantly enriched，among which 15 were associated with lipid synthesis and metabolism.The sequenced sequences were annotated using KOG，KEGG，NR，Swiss Prot，and GO databases，and a total of 80 756 sequences were annotated to 69 259 genes，94 458 CDS sequences and corresponding pep sequences.In GO analysis，15 039 sequences were enriched to 507 biological process items，7 907 sequences were enriched to 214 cellular component items，and 30 672 sequences were enriched to 559 molecular function items.A total of 49 710 sequences were enriched in 34 pathways by KEGG data analysis，of which 7 002 sequences were involved in signal transduction pathways.The above results indicate that there are a lot of alternative splicing events in bovine adipose tissue，and these genes with alternative splicing events play an important role in the regulation of fat deposition，which may provide necessary resources and theoretical basis for analyzing the regulatory network of fat deposition from the perspective of gene alternative splicing.