The main objective of this work was to assess the influence exerted by the content of the fatty matter, fatty acids and solid fat phase of the fat base on the rheological properties of bakery margarines. Five different margarine types usually used in baking processes, and a butter were investigated. The investigations included the determination of the following fat parameters: SFC, fatty substance content, fatty acids content, and dynamic rheological parameters (viscosity, deformation, elasticity modulus, viscosity modulus, and complex modulus). An oscillatory method was applied to perform measurements. It was stated that the values of elasticity moduli obtained for fats investigated exceeded twice or even three times the respective values of their viscosity moduli. The results achieved confirmed the strongest influence exerted by the following parameters on the rheological properties of the bakery margarines: SFC at 20°C and the fatty acids content: total PUFA and total trans isomers. Furthermore, it was determined that the fatty matter content ranging from 75% to 82.5% (the range under investigations) had no effect on the rheological characteristics of fats.