Bovine mammary cells and tissue synthesize de novo the classes of phospholipids, found in mammary tissue and milk, from various precursor molecules. Several short term experiments were carried out in vitro, using labeled precursors, i.e., 1‐14C‐fatty acids; 2‐14C‐acetate; U‐14C‐glycerol; 1,2‐14C‐choline; 1,2‐14C‐ethanolamine; 2‐14C‐serine; and Me‐14C‐methionine. All the phospholipid classes were labeled. The specific activity of tissue phosphatidylcholine was consistently three to six‐fold greater than that of phosphatidylethanolamine. The results indicated that stepwise methylation of phosphatidylethanolamine with labeled methyl group of methionine was occurring to a minor extent, as was a negligible amount of choline exchange. Serine was incorporated into phosphatidylserine and sphingomyelin. Significant quantities of labeled phosphatidylserine were decarboxylated to phosphatidylethanolamine. Apparently phosphatidylcholine was synthesized de novo from choline via phosphorylcholine and CDP‐choline. Based on the present observations and other data, it is suggested that there may be two pools of phosphatidylcholine in lactating mammary cells.