Dark-grown resting (non-dividing) cells of EugZena gracilis var. baciZZaris and mutants W,BUL (with a proplastid remnant) and W,,,BSmL (lacking plastids) incubated with 3sSOi-form a series of labelled lipids which are low or absent in dividing cells. These lipids all release labelled taurine on mild acid-hydrolysis. Treatment of the labelled lipids with 2,4-dinitrofluorobenzene (DNFB) followed by acid hydrolysis does not yield labelled dinitrophenyltaurine (DNP-taurine), but treatment with DNFB after hydrolysis readily forms labelled DNP-taurine, indicating that taurine is linked to the lipids by at least the amino group. Illumination increases the labelling of these taurolipids in plastid-containing cells (wild-type and W,BUL) but has little effect in cells lacking plastids (W,,,BSmL); labelling is highest in W,, cells irrespective of illumination. This indicates that the presence of a plastid may exert a negative control on taurolipid formation which is relieved by light. The same series of labelled lipids is found in isolated purified mitochondria from mutant W,,, indicating that this organelle is a site for taurolipid deposition, The formation of taurolipids under non-dividing conditions may be a response to nutritional stress and these negatively charged constituents (as well as the thylakoid sulpholipid) may serve to protect membranes by repelling deleterious negatively charged oxygen species.