Jaw fats play a key role in echolocation in toothed whales. These fats are located along the outer and inner segments of the lower jawbone. A ribose nucleic acid (RNA) sequencing technique was employed to investigate transcriptomes of these two types of jaw fat tissues in Risso’s dolphins. We identified 1,899 upregulated common genes in both fat tissues. The differentially-expressed genes (DEGs) analysis showed that 34 and nine known genes were significantly upregulated in outer and inner jaw fats, respectively. A functional enrichment analysis was conducted by Enricher; lipid metabolism-related gene ontologies (GO) and pathways were identified (p<0.05). Based on these analyses, APOH, HNF4A, MYF6, SLC1A2, SLC2A2 and ALDOB were key genes for lipid metabolism in the outer jaw fat which are mainly involved with lipoprotein lipase activities. However, APP, DHX9, PXMP4 and THBS4 genes were highly expressed in the inner jaw fat, and their main functional enrichments were amyloid-beta formation and the activation of ECM-receptor interaction. These recent findings provide evidence for de novo lipid synthesis and as a new concept, the APP may be involved with transferring sound wave signals from the inner jaw fat to the brain via neurons, and further studies are necessary for revealing the puzzle of echolocation in toothed whales.