To examine the effect of starvation on the incorporation of acetate-1-^(14)C into adipose tissue, male rats weighing approximately 250gm were divided into two groups; the control group was fed commercial diet ad libitum and the starved group was fasted for 24 hours before the administration of acetate-1^(14)C. A single dose of 4μCi of acetate-1-^(14)C per 100gm body weight was injected abdominally in both fed and fasted rats. To determine the rate of incorporation of acetate-^(14)C into lipid, rats were killed at 1.5, 3.0 and 4.5 hours after the injection, and the radioactivity of labeled lipid was counted with gasflow counter. The incorporation of acetate-^(14)C into lipid was the same rate in both the mesenteric and the epididymal adipose tissue. The rate of acetate-^(14)C incorporation into adipose tissue was reached to the peak at three hours after the infection off the acetate regardless of feeding or fasting state. The peak of the acetate incorporation into adipose tissue of starved rats was only one fourth compared with that of normal fed group. The above results indicate that lipogenesis in the adipose tissue is remarkablly inhibited by the starvation.