Body weight response to periods of feed restriction and realimentation is critical and relevant to the agricultural industry. The purpose of this study was to evaluate differentially expressed genes identified in subcutaneous adipose tissue collected from cows divergent in body weight (BW) gain after feed restriction and realimentation. We compared adipose samples from cows with greater gain based on average daily gain (ADG) during realimentation with samples from cows with lesser gain. Specifically, there were four comparisons including two comparing the high and low gain animals across each feeding period (feed restriction and realimentation) and two that compared differences in feed restriction and realimentation across high or low gain classifications. Using microarray analysis, we provide a set of differentially expressed genes identified between the high and low gain at both periods of nutrient restriction and realimentation. These data identify multiple differentially expressed genes between these two phenotypes across both nutritional environments. Resources in this dataset:Resource Title: NCBI Gene Expression Omnibus (GEO) Accession GSE94746 Display . File Name: Web Page, url: https://www.ncbi.nlm.nih.gov/geo/query/acc.cgi?acc=GSE94746 Evaluation of the naturally occurring transcriptome variation among beef cows with divergent gain.