Lipids were isolated from the spleen, intestinal lymph nodes and popliteal lymph nodes, tissues of potential importance in the metabolism of lymph or lymphocytes, of the sheep. The most abundant lipid classes were the triacylglycerols, free cholesterol and phospholipids, especially phosphatidylcholine, phosphatidylethanolamine and sphingomyelin. In each lipid class, the amounts of the essential fatty acids were lower than in the corresponding lipids of lymph or plasma. The triacylglycerols of each tissue resembled those of adipose tissue in structure, rather than those of lymph or plasma. Also, the structures of the phosphatidylcholines were distinctive. The results are discussed in terms of the metabolism of lipids in lymph. It does not appear probable that lymphoid tissue can supply appreciable amounts of lipid to lymph.