Acetylation of natural fats and oils by interesterification, acetylation of superglycerinated fats, or by the acetylation of purified monoglycerides of long chain fatty acids, such as stearic or oleic acids, has resulted in the synthesis of new type fats with usual properties and of potential value as edible fats. These modified fats have been referred to as "acetoglycerides" (19), or "acetin" fats (5). As used here the term "acetoglycerides" refers to both aceto-oleins and acetostearins. To distinguish between the two, the acetylated monoglycerides derived from highly hydrogenated lard or vegetable oils are referred to as acetostearins, and those derived from unsaturated fats as acetooleins. These acetoglycerides are undoubtedly the same type as those referred to as "acetylated monoglycerides" by Herting et al. (21).There is no apparent reason to suppose that acetoglycerides should be hydrolyzed differently in vivo than natural fats. There is also no reason to suppose that the metabolic end products should be more toxic than those arising from the metabolism of fats normally present in food. Partial hydrolysis of triglycerides to mono-and diglycerides has been reported to take place during baking and during digestion in man and experimental animals (6,23,24,27,29). The nutritive value of these mono-and diglycerides has been shown to correspond to that of natural triglycerides of similar fatty acids (11, 26), and the mode of digestion and nutritive value of acetylated monoglycerides have been shown to be the same (22). The rate of absorption of the acetoglycerides was found by Ambrose and Robbins (1) to be as good or better than that of a partially hydrogenated shortening (Crisco), while the digestibility of acetostearins and aceto-oleins was comparable to that reported by others (4,13,16,22) for completely hydrogenated and unhydrogenated fats. No difference was observed by Ames et al.(2) or Bourke and associates (12) in the nutritive value of purified monoglycerides or mixtures of mono-and diglycerides when compared with triglycerides.Triacetin in amounts up to 55% of the diet of rats has been reported to be non-toxic, to support good growth, and to be converted to long chain fatty acids (15). Acetic acid is rapidly utilized when fed to mammals (18, 25), and has been described as occupying a key position in the metabolism of fats, carboyhydrates and certain amino acids (7). By the use of labeled acetate it has been demonstrated that acetic acid disappears rapidly from the blood (14), and labeled carbon dioxide appears in the expired air (31). Acetic acid has been shown to take part in the biosynthesis of cholesterol in man (20) and animals (8), in the synthesis of fatty acids (30, 32) and in the acetylation of amines (3,9,10).