Hanwoo, Korean native cattle, have been known for high intramuscular adipose tissue compare to other beef cattle. Bovine satellite cells (BSC) of longissimus dorsi (LD) and semimembranosus (SM) tissues differentiated from myoblast into multinucleated myotubes has different characteristics under cell culture system. Differentially expressed genes (DEG) of the two muscle tissues were compared based on 24, 48, 96, and 168 hours. Difference in the index between LD and SM BSC at each time point were tested with an analysis of variance for a model fitting time (day), tissue and the interaction between time and tissue. P-values < 0.05 were considered significantly different. There were 640 genes difference in 4 Day with the lowest DEG, 442 in Up and 198 in Down. There were 2,755 genes difference in 7 Day and 879 genes in Up and 1876 genes in Down. The differential expression of actin alpha 1 (ACTA1), actin alpha cardiac muscle 1 (ACTC1), matrix metallopeptidase 2 (MMP2), and myosin light chain phosphorylated fast skeletal muscle (MYLPF) genes (P < 0.05) were involved in the differentiation of SM greater than those of LD muscle. However, we found the same pattern in the transcription levels of myogenine (MYOG), myogenic differentiation 1(MYOD), and myogenic regulatory factors 6 (MYF6) for both muscles. There were more difference in the enriched Gene ontology terms cell cycle, proliferation and G2/M transition of mitotic during the end of proliferation compare to myoblast differentiation. Our finding provide evidence that the differential expression in of ACTA1, ACTC1, MMP2, and MYLPF genes could be involved in the differentiation of LD and SM muscles. This data indicated that the origin of the BSC were epigenetically improved during the myogenic development of LD and SM