Mammalian skin impacts metabolic efficiency system-wide, controlling the rate of heat loss and consequent heat production. Here we compare the unique fat depots associated with mouse and human skin, to determine whether they have corresponding function and regulation. For human, we distinguish skin-associated fat (SAF) as the body-wide depot and characterize it separately from the subcutaneous fat pads characteristic of abdomen and upper limbs. We show that the thickness of SAF is not related to general adiposity; it is much thicker (1.6-fold) in women than men, and highly subject-specific. We used molecular and cellular assays of β-adrenergic induced lipolysis and found that dermal white adipose tissue (dWAT) in mice is resistant to lipolysis; in contrast, the body-wide human SAF depot becomes lipolytic, generating heat in response to β-adrenergic stimulation. In mice challenged to make more heat to maintain body temperature (either environmentally or genetically), the thickness of dWAT increases, whereas β-adrenergic stimulation reduces the size of human skin-associated adipocytes. We summarize the regulation of the skin-associated adipocytes by age, sex, and adiposity, for both species, and conclude that overall, a combination of subcutaneous and dermal adipose tissues in mouse contributes the same way to maintaining body temperature as human SAF.