Abstract: The objective of this paper was to study beef performances utilization of crossbred simmental by crossbreding crossbred simmental with Wagyu.All of the first filial generation cattle ( F₁) from Wagyu and crossbred simmental and crossbred Simmental ( CS) were born and weaned during the same period and were selected randomly.18 bulls ( 9 heads of F₁ and 9 heads of CS, respectively) were selected to conduct experiment with under the same condition and body weight until 20 months.After slaughtering the bulls, biceps femoris muscle were collected to examine the beef quality and to analyze the fatty acidsprofilesby using gas chromatography ( GC) .Results showed that shear stress, water loss rate and cooking loss in F₁ were significant lower than that in CS ( p < 0.01) .Cooking percentage, meat color L*, a*, b*, C in F₁ were significant higher than that in CS ( p < 0.05) .Saturated fatty acid ( SFA) content in F₁ were significant lower than that in CS ( p < 0.01) .Unsaturated fatty acid ( UFA) content in F₁ were significant higher than that in CS ( p < 0.05) . Monounsaturated fatty acid ( MUFA) and polyunsaturated fatty acids ( PUFA) contentin F₁ were significant higher than that in CS ( p < 0.05) .γ-linolenic acid, arachidonic acid and EPA in F₁ were significant higher than that in CS ( p < 0.01) .n-6/n-3PUFA content in F₁ was significant lower than that in CS ( p < 0.05) .P/S in F₁ was significant higher than that in CS ( p < 0.01) . In conclusion, the meat quality in the F₁ was better than in crossbred Simmental and nutritional value of fatty acids content may be enhanced in the F₁.