Equations have been developed for assimilation of methane, methanol, methylamine, dimethylamine, trimethylamine, formaldehyde and formate into cell material by bacteria using the ribulose monophosphate pathway, the ribulose bisphosphate pathway and the serine pathway of carbon assimilation. The equations have been used for predicting the effect on cell yields (Y,, Yo2 and Yc0J of various P/O ratios, systems for substrate oxidation and assimilation pathways. The generalizations relating P/O ratios and cell yields, which have been used previously for such calculations, are not always applicable to methylotrophs. In particular, for the majority of methylotrophs the growth yield is determined by NAD(P)H supply as well as ATP supply, and for some methylotrophs growth yields may be exclusively NAD(P)H-limited. Because of this NAD(P)H limitation, the concept of YATP in methylotrophs should be used with extreme caution.