Broilers’ body fat is not valued by food industry which must remove fat deposits on broilers’ carcass during slaughter stages. Adiposity variability has a multifactorial origin with a genetic part and genes which regulate lipid metabolism are not all known yet. The aim of this study is to contribute to a better knowledge of these regulatory genes in chicken, and particularly long noncoding (lncRNA) genes, which regulate genes expression implied in a lot of diseases and metabolic processes. Therefore, we used two broilers lines (lean/fat lines) divergently selected on abdominal fat weight and fed with two different diets (high/low fat/fibers). The genotype factor leads to a differential expression (DE) of genes involved in the cholesterol synthesis and the diet factor in the hepatic fatty acid synthesis and secretion. We used RNA‑seq data from two metabolic tissues: 16 livers and 16 adipose tissues and FEELnc has classified more than 6000 expressed lncRNAs. DE analyzes showed 160 (vs. 258) and 266 (vs. 396) lncRNA genes up- and down-regulated respectively between the lean and fat lines in liver (vs. adipose tissue). 30 (vs. 5) and 101 (vs. 1) lncRNA genes are DE between the low and the high fat diet. Amongst them, around 80 lncRNA genes are divergently localized with their nearest coding gene and potentially share a bidirectional promoter. We found some interesting examples concerning key enzymes in cholesterol and fatty acid synthesis for our both factors, genotype and diet which are good candidates for the lipid metabolism regulation in chicken.