ABSTRACTLong non-coding RNAs (LncRNAs) are gaining attention in the context of pork production due to their role in regulating fat deposition, a crucial economic trait. This study focused on profiling LncRNAs in back fat deposition in Saba and Yorkshire pigs, which exhibit significant differences in fat accumulation. Using transcriptome sequencing and bioinformatics, we identified 704 differentially expressed mRNAs and 50 LncRNAs. We employed cis-regulatory analysis to explore the function of LncRNAs. Gene Ontology (GO) enrichment revealed pathways and enzyme activity-related terms, indicating that LncRNAs may modulate gene expression to influence biological processes. Kyoto Encyclopedia of Genes and Genomes (KEGG) analysis showed enrichment in fat deposition pathways, underscoring the critical role of LncRNAs in this process. Further analysis and construction of LncRNA-mRNA interaction networks revealed 5 potential regulatory networks. Combining the data of differentially expressed LncRNAs and mRNAs, we identified candidate LncRNAs that regulate the expression of ACACA and FASN, which are functionally important genes affecting fat deposition. In summary, this study provides a theoretical foundation and valuable insights into the molecular mechanisms underlying LncRNA-mediated regulation of fat deposition in pigs. These findings are essential for advancing our understanding of porcine fat deposition and enhancing pork production.