This study aimed to evaluate the effects of maternal feeding level (MN) and fetal sex (FS) on skeletal muscle development of bovine fetuses at different stages of gestation (SG). Fourty-4 multiparous, dry Holstein × Gyr cows with average initial body weight of 480 ± 10 kg were fed either restricted feeding at 1.15% of body weight (CO, n = 24) or ad libitum (ON, n = 20) with the same diet (93% corn silage and 7% concentrate; 111 g/kg of CP and 674 g/kg of TDN). Eleven cows of each dietary treatment were slaughtered at 139, 199, 241 and 268 d of gestation. Fetuses were necropsied to evaluate the development of skeletal muscle. Data were analyzed by MIXED procedure of SAS considering the fixed effects of MN, FS and SG (2 × 2 × 4 factorial). Modifications in gene expression of skeletal muscle of fetuses were observed in function of MN and FS despite the lack of effect of MN (P = 0.330) and FS (P = 0.518) on fetal weight. The muscle mRNA expression of myogenic markers β-catenin and MyoD was greater in male than in female fetuses, as well the expression of all adipogenic markers evaluated (Zfp423, C/EBPα and PPARγ), 3 of the 4 fibrogenic markers evaluated (Collagen I, Collagen III and Fibronectin) and the number of myocytes in muscle. Marginal effects of MN were observed on mRNA expression as well on the phenotypic indicators of myogenesis, adipogenesis and fibrogenesis. At the mid-gestation (139 DG) β-Catenin, Zfp423 and PPARγ expression and myocytes number were greater in ON than in CO fetuses and in males than in females, but these differences were not observed at subsequent SG. Fat content of fetal muscle was not affected by MN and FS. Almost all myogenic, adipogenic and fibrogenic markers were less expressed in late gestation than in mid-gestation, however collagen deposition, fat and crude protein content of fetal muscle were greater at late gestation than in mid-gestation. The MN changed gene expression of myogenic, adipogenic and fibrogenic markers at mid-gestation (greater in ON than in CO) but some compensatory gene expression made the effect of MN not significant in late gestation.