This study identifies candidate genes affecting fat deposition in Shandong black cattle and Luxi cattle to improve meat quality and breed development. Transcriptome analysis of longissimus dorsi muscle revealed 1320 differentially expressed genes (DEGs), with 867 upregulated and 453 downregulated in Shandong black cattle compared to Luxi cattle. Gene ontology enrichment analysis showed significant enrichment in pathways related to Wnt signaling, cAMP metabolism, and fat cell differentiation. Regulation of lipolysis in adipocytes was a significantly enriched pathway for both upregulated and downregulated genes. Network analysis implicated FABP4 and ADIPOQ as key candidate marker genes for fat deposition, with shared regulatory factors including PLIN1, PLIN2, PPARGC1A, RXRA, PCK1, LEPR, and LEP. These findings offer new insights into the molecular mechanisms of fat deposition in beef cattle.