The 3-hydroxy-3-methylglutaryl-CoA reductase (HMGR ) is an essential enzyme in cholesterol biosynthesis. To study the expression of HMGR in adipose and muscle tissues, and some performance indexes of four age stages, twelve Lilu cattle were selected. The results indicated that the Lilu beef cattle have good production and slaughter performance. HMGR mRNA expression level in adipose was higher than in muscle, but the trend in adipose was the same as in muscle. HMGR mRNA expression is difference in adipose and muscle tissues suggesting this gene is expressed in a tissue-dependent manner in cattle. Understanding the causes of variation in HMGR gene expression may provide crucial information about cholesterol biosynthesis in Lilu beef cattle.