The heterogeneous biocatalytic interesterification of vegetable oils to ethyl esters of fatty acids is studied. Interesterification with ethanol or ethyl acetate is performed using biocatalysts obtained by incorpo rating cell lysates of the rE. coli/lip recombinant strain that produces thermostable Thermomyces lanuginosus lipase, into silica xerogel. The interesterification of vegetable oils is performed in both a batch stirred tank reactor and a continuous reactor with a fixed bed of the prepared biocatalyst. It is shown that ethyl acetate is the best acylating reagent for the interesterification of vegetable oil triglycerides to ethyl esters of fatty acids. Unlike ethanol, ethyl acetate does not inactivate the biocatalyst irreversibly. Under the investigated condi tions, the biocatalyst's half inactivation time was 720 hours at 40°C.Keywords: heterogeneous biocatalysts, lysates of a recombinant strain producing thermostable lipase, incor poration into silica xerogel, interesterification of vegetable oils with ethyl acetate