Objective: To investigate the lipid content and fatty acid (FA) composition, especially n 3 long-chain polyunsaturated fatty acids (n 3 LCPUFAs) of mature breast-milk of Iraqi mothers and their relation to the socioeconomic status of the mothers. Design: A collection of mature breast-milk of mothers with three different socioeconomic status (lactation period 571 month). Setting: Mosul province (in the north of Iraq). Subjects: Mature breast-milk samples were obtained from a group of 20-to 35-year-old mothers with different socioeconomic status: high urban (HU, n ¼ 25), low urban (LU, n ¼ 15) and typical suburban (SU, n ¼ 25). Procedure: Mature-milk samples were collected from each lactating mother. The lipid components of each sample, namely triglycerides (TGs), cholesterol (C) and phospholipids (PLs) were determined enzymatically. After their separation and esterification, FAs were determined as FA methyl esters by capillary gas chromatography. Results: The percentages of n 3 LCPUFAs were 0.4870.025, 0.3770.029 and 0.3870.018% for HU, LU and SU mothers, respectively. The amount of TGs, the major component of milk lipid, was 5.6470.24, 5.2171.61 and 3.2170.92 g/100 ml for HU, SU and LU mothers, respectively. The milk-lipid content varied with the socioeconomic status. Conclusion: The socioeconomic status of lactating mothers affected the lipid content and FA composition, especially the level of n 3 LCPUFAs (the very important structural constituents of the retina, brain and other nervous tissues). Mature breast-milk for the studied groups was low in n 3 LCPUFAs compared with that of mothers from developed countries and that recommended by WHO for optimum infant nutrition. Sponsorship: Supported by grants from Department of Chemistry, University of Mosul. The analysis of FA methyl ester samples was performed at the National