Total lipids of several protozoa were determined and found higher than in most other microorganisms. The lipid content in a phytoflagellate, Ochromonas malhamensis, could be increased by excess nicotinic acid or deficiency in nitrogen supply. Cell multiplication and lipid synthesis were unaffected by inhibitors of vitamin synthesis such as penicillamine, pan‐toyltaurine, or pyridine‐3‐sulfonic acid, up to 100 mg%. The phytoflagellates, O. danica, O. malhamensis, Euglena gracilis, and the photosynthetic bacterium Chlorobium limkola contained large quantities of non‐saponifiable lipids: ergesterol was identified as a major component of this lipid fraction. Sterols were not found in the bacteria, Streptococcus faecalis, Rhodopseudomonas palustris; the algae. Cyanidium calidarnm. Anacystis nidulans, and Porphyridium cruentum; and the protozoan Tetrahymena pyriformis.