Abstract only Objective To evaluate brown adipose tissue (BAT) structure and function in female offspring of dams fed low salt diet during the perinatal period. Methods Female Wistar rats were fed low (LS: 0.15%) or normal (NS: 1.3% NaCl) salt diet since 8 weeks of age. At 12 weeks of age they were mated. After weaning, all offspring, were fed standard chow. Body temperature (T) was measured during 24 hours in adult female offspring (oLS or oNS) exposed to a cold (C) or room temperature (RT) environment. Gene expression (GE) of uncoupling protein‐1 (UCP1). PPARγ (PP), PGC1α (PG) and FOX C2 (FO) and mitochondria surface area (MIT) by electron microscopy were analyzed in BAT. Serum coenzyme Q10 was measured by HPLC. Results (p<0.05, n=5/group): Compared to RT, during day time, T was lower in both offspring groups exposed to C. During night time, T was lower only in oNS exposed to C. Compared to oNS, GE of UCP1, PP and FO were lower (20%, 19%, and 57%, respectively) in oLS exposed to RT but not to C. GE of UCP1 and PG were higher (24% and 43%, respectively) in oLS exposed to C than in oLS exposed to RT. MIT was higher (76%) in oNS exposed to C than oNS exposed to RT. Compared to RT, Q10 was higher (110%) in oNS and lower (53%) in oLS exposed to C. Conclusions Low salt intake during the perinatal period is associated with alterations in the response to cold exposure and of gene expression of factors related to energy metabolism in the offspring. Supported by FAPESP.