In a recirculating system, [9,10(-3)H2] oleic acid (346 mumol) and [1-14C] glycerol (115 mumol) are perfused into livers of 18-h fasting Wistar rats. These precursors are incorporated in same amounts into triacylglycerols, and in amounts growing up with the duration of the experiment (5 to 120 min). Their incorporation is slight into phospholipids. However, during the experiment, the increase of 3H/14C ratio of every acylglycerols shows that more lipids are synthetized in the acylation way than in the de novo way. The only synthesis of phospholipids, studied in the two ways, seems to be regulated, unlike the one of triacylglycerols in those experimental conditions.