Milk is the main nutritional base which is rich in essential nutrients for the baby. Infant formula is intended as an effective substitute for infant feeding. This study aimed to determine the amount of fatty acids in cow's milk and to compare them with fatty acid profiles of breast milk, infant formula and vegetable oil used in production of baby's dry milk. In this study, 3 types of cow's milk, 3 samples of breast milk, 3 samples of infant formula and 1 and 2 samples of vegetable oil for infant formula were measured based on the presence of fatty acids in cow's milk, fatty acid profiles of breast milk and infant formula and vegetable oil. Oil samples were homogenized and prepared by Easy MIX, France. The study found that temperature on 90 °C and 180 °C had no effect on fatty acid profiles of vegetable oils and infant formula, and was very similar to breast milk, whereas the cow's fatty acid profiles differ in the amount of saturated and trans fatty acids compared to breast milk, it is clear that whole milk cannot replace breast milk just by diluting it with water and adding a little sugar.