This study was conducted to compare moisture, crude protein, ether extracts, fatty acid composition, and melting point of beef with different origins. Eighty (80) samples of domestic Hanwoo beef with different marbling scores (BMS) of 3, 5, 7, and 9, respectively (20 samples for each BMS) and 30 samples of imported beef (15 samples each of American and Australian beef) were used. Relationship of fatty acid composition with melting point of lipids was also analyzed. Percentages of ether extract of Hanwoo beef with BMS of 3, 5, 7, and 9 as well as American and Australian beef were 11.91, 13.23, 17.03, 23.92, 8.36, and 4.47%, respectively, with the highest value in Hanwoo with BMS of 9 and lowest value in Australian beef. Percentages of oleic acid (C18:1n9), the most abundant monounsaturated fatty acid (MUFA) in beef, were 44.92, 47.19, 46.23, 47.70, 43.70, and 38.28%. MUFA/saturated fatty acid (SFA) (M/S) ratios were 1.15, 1.25, 1.22, 1.27, 1.10, and 0.86, respectively. The melting point of lipids extracted from beef samples was the lowest ($27.42^{\circ}C$) in Hanwoo with BMS of 9, whereas it was highest ($41.15^{\circ}C$) in Australian beef. SFAs such as myristic acid (C14:0), palmitic acid (C16:0), stearic acid (C18:0), and total SFA in beef samples showed positive (+) correlations (r=0.203, 0.279, 0.807, and 0.880, respectively) with melting points, whereas MUFAs, palmitoleic acid (C16:1), oleic acid (C18:1n9), and total MUFA, showed negative (-) correlations (r=-0.541, -0.857, and -0.906, respectively). In conclusion, as the lipid contents of beef increased, composition of oleic acid (C18:1n9) increased. Furthermore, as BMS increased in Hanwoo beef, M/S was increased.