We have demonstrated that periconceptional undernutrition and preimplantation undernutrition each resulted in decreased hepatic fatty acid -oxidation regulators, PGC-1␣ (P Ͻ 0.05), PDK2 (P Ͻ 0.01), and PDK4 (P Ͻ 0.01) mRNA expression in singleton and twin fetuses at 135-138 days gestation. In singletons, there was also lower hepatic PDK4 (P Ͻ 0.01), CPT-1 (P Ͻ 0.01), and PKC (P Ͻ 0.01) protein abundance in the PCUN and PIUN groups and a lower protein abundance of PDPK-1 (P Ͻ 0.05) in the PCUN group. Interestingly, in twins, the hepatic protein abundance of p-AMPK (Ser 485 ) (P Ͻ 0.01), p-PDPK-1 (Ser 41 ) (P Ͻ 0.05), and PKC (P Ͻ 0.05) was higher in the PCUN and PIUN groups, and hepatic PDK4 (P Ͻ 0.001) and CPT-1 (P Ͻ 0.05) protein abundance was also higher in the PIUN twin fetus. We also found that the expression of a number of microRNAs was altered in response to PCUN or PIUN and that there is evidence that these changes may underlie the changes in the protein abundance of key regulators of hepatic fatty acid -oxidation in the PCUN and PIUN groups. Therefore, embryo number and the timing of maternal undernutrition in early pregnancy have a differential impact on hepatic microRNA expression and on the factors that regulate hepatic fatty acid oxidation and lipid synthesis. pregnancy; nutrition; liver; fatty acid; epigenetic THERE IS EVIDENCE that exposure of the oocyte, embryo, or fetus to a range of environmental stressors, including poor maternal nutrition, can result in altered development of metabolic, endocrine, and cardiovascular systems, leading to an increased risk of visceral obesity and insulin resistance in postnatal life (6,8,11,24,39,48,49). In adult life, intrahepatic triglyceride accumulation is associated with insulin resistance and a lack of suppression of hepatic glucose output (22). It has also been shown that mitochondrial dysfunction contributes to hepatic insulin resistance and steatosis, leading to the development of nonalcoholic fatty liver disease (38). The rate of fatty acid -oxidation in hepatic mitochondria is important in maintaining cellular energy production and in limiting the accumulation of excess triglycerides in the hepatocyte. Therefore, programming of a dysregulation of hepatic lipid metabolism in response to poor maternal nutrition in early life may contribute toward poor metabolic outcomes in adult life.Maternal undernutrition during midgestation in sheep resulted in increased feed intake and body weight gain, lower insulin sensitivity, and greater hepatic lipid content (12). There is also evidence that exposure to maternal undernutrition in midpregnancy during the period of hepatogenesis results in an increased hepatic lipid accumulation in obese lambs (19). It is not known, however, whether exposure of the oocyte and/or embryo to maternal undernutrition can result in the programming of changes in lipid metabolism in the developing liver or whether the impact of maternal undernutrition during this early period is different in the presence of a singleton or twin pregnanc...