A group of 30 Manchega ewes was used to study the relationships between internal fat depots and live weight (LW) and body condition score (BCS). After slaughter omental (OF) and mesenteric (MF) fat were separated and weighted. Carcasses were cooled at 6°C for 24 h and kidney and pelvic fat (KPF) were separated and weighted. Total Internal Fat (TIF) was considered the addition of the previous fat depots (TIF=OF+MF+KPF). The relationship between LW and BCS was lineal, so the change in LW per unit change in BCS was 10.9 Kg, with correlation coefficient of 0.72 (P<0.001). Regression analysis were developed for predicting internal fat depots using LW and BCS. Relationship bet ween internal fat depots and LW was lineal (R²=0.45‑0.82) while internal fat depots and BCS was logaritmic (R²=0.3‑0.52). The study of variations of the amount of fat in the differents internal fat depots by condition score ranges showed that MF not differ with BCS, the percentage of OF decreased with the increase of BCS, while KPF improved with this.