Objective: To determine dose-dependent relationship between ingested fat and its oxidation in the immediate post-prandial period in humans. Design: Subjects were randomly selected for the study at the Dunn Clinical Nutrition Centre, Cambridge, UK. Subjects ingested naturally enriched 13 C corn-oil doses (range 20 ± 140 g) in a whole-body indirect calorimeter, and were studied for 8 h. Ingested fat oxidation was estimated from the subject's breath 13 C enrichment and total carbon dioxide production. Total fat and carbohydrate oxidation were estimated from non-protein oxygen and carbon dioxide exchanges. Endogenous fat oxidation was estimated as the difference between total fat and ingested fat oxidation. Results: The amount of fat dose oxidized was nonlinearly related to the amount ingested. On average, 25.6 AE 2.7% of the mean fat dose was oxidized. A signi®cant (r 7 0.72, P`0.001) inverse correlation was found between the amount of fat dose and the proportion oxidized. Endogenous carbohydrate oxidation was negatively and signi®cantly correlated to fat dose oxidized (r 7 0.61, P`0.01), but it was not correlated to endogenous fat oxidation.Conclusions: There was a nonlinear relationship between amount of fat dose and its quantity that was oxidized in the immediate post-prandial period. The inverse relationship between the size of the fat load and the proportion that was oxidized post-prandially implies increased dietary fat storage beyond about 50 g in a normal resting adult. This has important implications for 13 CO 2 -based studies.