Abstract Background Intramuscular fat (IMF) content has become one of the most important indicators for measuring meat quality, and levels of IMF are affected by various genes. Long non-coding RNAs (lncRNAs) are widely expressed non-coding RNAs that play an important regulatory role in a variety of biological processes; however, research on the lncRNAs involved in sheep IMF deposition is still in its infancy. Aohan fine-wool sheep (AFWS), one of China’s most important meat-hair, dual-purpose sheep breed, provides a great model for studying the role of lncRNAs in the regulation of IMF deposition. We identified lncRNAs by RNA sequencing in Longissimus thoracis et lumborum (LTL) samples of sheep at two ages: 2 months (Mth-2) and 12 months (Mth-12). Results We identified a total of 26,247 genes and 6935 novel lncRNAs in LTL samples of sheep. Among these, 199 mRNAs and 61 lncRNAs were differentially expressed. We then compared the structural characteristics of lncRNAs and mRNAs. We obtained target genes of differentially expressed lncRNAs (DELs) and performed enrichment analyses using Gene Ontology (GO) and the Kyoto Encyclopedia of Genes and Genomes (KEGG). We found that target mRNAs were enriched in metabolic processes and developmental pathways. One pathway was significantly enriched, namely tight junction. Based on the analysis of critical target genes, we obtained seven candidate lncRNAs that potentially regulated lipid deposition and constructed a lncRNA-mRNA co-expression network that included MSTRG.4051.3-FZD4, MSTRG.16157.3-ULK1, MSTRG.21053.3-PAQR3, MSTRG.19941.2-TPI1, MSTRG.12864.1-FHL1, MSTRG.2469.2-EXOC6 and MSTRG.21381.1-NCOA1. We speculated that these candidate lncRNAs might play a role by regulating the expression of target genes. We randomly selected five mRNAs and five lncRNAs to verify the accuracy of the sequencing data by qRT-PCR. Conclusions Our study identified the differentially expressed mRNAs and lncRNAs during intramuscular lipid deposition in Aohan fine-wool sheep. The work may widen the knowledge about the annotation of the sheep genome and provide a working basis for investigating intramuscular fat deposition in sheep. Supplementary Information The online version contains supplementary material available at 10.1186/s12864-021-07385-9. Keywords: Intramuscular fat, Aohan fine-wool sheep, Lipid deposition, Long non-coding RNAs, Co-expression analysis Background High-quality lamb meat is becoming increasingly popular as living standards improve and dietary patterns change. Currently, evaluations of the meat quality of livestock have revealed that the content of intramuscular fat (IMF) is lower in carcass fats, yet IMF has a critically important influence on the edibility and flavor of muscle meat [[39]1]. Indeed, the quantity of IMF has become one of the most critical parameters of meat quality indicators, as it is considered to be positively related to meat quality and texture [[40]2, [41]3]. When a certain amount of fat is deposited between the muscle bundles and muscle fibers, the marbled section of the meat has a high score, and the meat is fresh and juicy, which is often considered ideal [[42]4, [43]5]. The selective deposition of fat can improve production efficiency and play a key role in improving meat quality. This practice is also a major focus and challenge of modern livestock breeding [[44]6]. Therefore, ensuring the appropriate deposition of IMF in lean meat can enhance the future quality of sheep meat. Studies have shown that intramuscular lipid deposition is affected by multiple genes and signaling pathways, such as the FAS, FAM134B, and HSL genes and the Wnt and AMPK signaling pathways [[45]7–[46]9]. Recently, long non-coding RNAs (lncRNAs) have received increased attention for their wide-ranging functions. LncRNAs refer to a class of non-coding RNAs longer than 200 nt in length [[47]10]. Most lncRNAs have significant temporal and spatial expression specificity [[48]11, [49]12] and have low sequence conservation among species [[50]13–[51]15]. LncRNAs can be divided into five types based on their positions relative to neighboring protein-coding genes: intronic lncRNAs, bidirectional lncRNAs, sense lncRNAs, intergenic lncRNAs and antisense lncRNAs [[52]16]. LncRNAs can regulate various life activities of the body, including epigenetic regulation, transcriptional regulation and post-transcriptional regulation [[53]17–[54]19]. The most common regulation methods of lncRNAs include cis-regulation of the transcription of neighboring protein-coding genes and the trans-regulation of non-adjacent genes. In addition, lncRNAs can interact with miRNAs to affect the post-transcriptional translation of related mRNAs [[55]20–[56]22]. Studies have shown that lncRNAs can play direct or indirect roles in the process of lipid accumulation [[57]23]. SRA (steroid receptor RNA activator) is one of the earliest discovered lncRNAs and plays an important role in lipid metabolism. SRA can bind to peroxisome proliferator-activated receptor gamma (PPAR γ) and enhance PPAR γ activity, thereby promoting the differentiation of pre-adipocytes [[58]24]. A study of the expression levels of lncRNAs in the IMF of Jinhua and Landrace pigs revealed a total of 119 differentially expressed lncRNAs (DELs), six of which were involved in fat deposition and lipid metabolism-related pathways [[59]25]. Furthermore, an analysis of transcriptome data from IMF in Inner Mongolia goats revealed that 1472 lncRNAs were involved in adipocyte growth regulation and morphological changes of adipocytes [[60]26]. Another study has shown that lncRNAs can play a key regulatory role in fat deposition in sheep tails [[61]27]. Overall, these findings demonstrate that lncRNAs can regulate lipid deposition through a variety of regulatory mechanisms. However, few studies have assessed the roles of lncRNAs in intramuscular lipid deposition in sheep. Aohan fine-wool sheep (AFWS) is an important meat-hair, dual-purpose sheep breed in China that grows rapidly early in development. The elimination of male lambs for fat lamb production can increase both hair and meat gains as well as improve the overall benefits provided by fine wool sheep [[62]28]. Exploring the developmental characteristics of IMF deposition and selecting candidate genes for AFWS provide references for future studies and applications in sheep breeding,