Dogs were maintained on a control ration or on a semisynthetic diet, containing 5% cholesterol and 16% hydrogenated coconut oil, known to induce hyperlipemia and arteriosclerosis. Circulating leukocytes isolated from dogs fed the coconut oil containing diet were shown to incorporate 50% more radioactivity into lipids than control leukocytes when incubated with acetate-1A 4C. This increase, expressed as dpm/mg of leukocyte DNA, was not specific for any particular lipid since the distribution of radioactivity between neutral lipids and phospholipids, as well as among their subfractions, was the same regardless of the diet fed. The labeling patterns observed suggest that leukocyte fatty acid synthesis from acetate occurs predominantly, and perhaps exclusively, by the chain elongation pathway.