The objectives of this study were to determine: (1) the effect of wheat dried distillers grain with solubles (DDGS) inclusion, and (2) dietary feed enzyme (FE; Econase XT) supplementation in a finishing diet containing wheat DDGS on fatty acid profile of the pars costalis diaphragmatis muscle of beef cattle. A total of 160 crossbred yearling steers with initial BW of 495±38 kg were blocked by BW and randomized into 16 pens (10 head/pen). The pens were randomly assigned to one of the four treatments: (1) control (CON; 10% barley silage and 90% barley grain-based concentrate, dry matter (DM) basis); (2) diet containing 30% wheat DDGS in place of barley grain without FE (WDG); (3) WDG diet supplemented with low FE (WDGL; 1 ml FE/kg DM); and (4) WDG diet supplemented with high FE (2 ml FE/kg DM). The pars costalis diaphragmatis muscle samples were collected from cattle at slaughter at the end of the finishing period (120 days) with a targeted live weight of 650 kg. No differences in organic matter intake, final BW and average daily gain were observed among treatments. However, steers fed WDG had greater (P<0.01) feed conversion ratio than those fed CON, and increasing FE application in wheat DDGS-based diets tended (P<0.10) to linearly decrease feed conversion ratio. In assessing the effects of including WDG diets without FE, concentration of total polyunsaturated fatty acids (PUFA) in muscle tended to be greater (P<0.10) for steers fed WDG than steers fed CON. In addition, inclusion of wheat DDGS into the diet increased (P<0.05) concentration of CLA and vaccenic acid (VA) in muscle and also resulted in a higher (P<0.05) ratio of n-6/n-3 PUFA compared with that from steers fed CON diet. Increasing FE application in wheat DDGS-based diets did not modify the concentrations of individual or total fatty acids. These results suggest that inclusion of wheat DDGS in finishing diets may improve fatty acid profile of beef muscle which could benefit human health.