In vitro-studies were carried out with hepatic tissue from freshley slaughtered cows using 14C acetyl urea (in which the urea-C-atom was labelled). Methods of thin-layer chromatography were used to investigate the process of acetyl urea degradation. The cows had not previouslybeen adapted to acetyl urea. The test mixtures used contained 3.3 mg or 20 mg acetyl urea per 100 ml of the homogenate. The pattern of acetyl urea degradation in these mixtures was investigated after 1 min, 3 mins, 10 mins and 30 mins. The degradation rates were found to be the same for both types of test mixtures. This indicated that a saturation of the substrate had not been accomplished, even when higher concentrations of acetyl urea were used. Supplementary addition of urease to the test mixture for decomposing the quantity of urea always produced did not alter the rates of acetyl urea degradation. From this it may be concluded that even under in vivo-conditions some urea will be liberated when acetyl urea passes through the liver.