The gross masses of intra-abdominal viscera and superficial and intra-abdominal adipose tissue are compared in 41 randomly obtained Carnivora. The mass of the intra-abdominal viscera scales as (lean body mass)0.76. In a sample of 28 Carnivora native to the tropics or the temperate zone, in which dissectible adipose tissue is more than 8.4% of the total body mass, superficial adipose tissue scales isometrically to lean body mass, but intra-abdominal adipose tissue increases as (lean body mass)0.74. Comparable measurements from 13 adult and subadult wild polar bears (Ursus maritimus) fit these allometric equations, indicating that the partitioning of adipose tissue between internal and superficial depots can be fully explained by the fact that these animals are larger and more obese than most other Carnivora. There is no evidence for adaptation of the gross anatomy of the adipose tissue of polar bears to their semi-aquatic habits or arctic habitat.