Commercial soybean lecithin is a complex mixture containing ca. 65-75% phospholipids together with triglycerides and smaller amounts of other substances. The major phospholipids include phosphatidylcholine, phosphatidylethanolamine and inositol-contaming phosphatides. Other substances reported include carbohydrates, pigments, sterols and sterol glycosides. This paper reviews the nature of the compounds found in soybean lecithin and our present knowledge of its composition. Thiamin O. 115 ~g/g Riboflavin 0.33 pg/g Panothenic acid 5.59 pg/g Pyridoxine 0.29 pg/g Niacin 0.12 t~g/g ABSTRACT A commercially extracted crude soybean oil (570 ppm phosphorus, 1.74% acetone insolubles) was degummed in the laboratory under a wide range of reaction conditions (water concentration, temperature, time and agitation). The reaction conditions were correlated