We have previously shown that [l,3-3H]dihydroxyacetone phosphate is incorporated enzymatically into O-alkyl lipids with the loss of one tritium from C-3. Further evidence for a tritium exchange has been presented in this investigation by showing, in a microsomal system from Tetrahymena pyriformis, that tritiated O-alkyl lipids are formed in the presence of tritiated water from dihydroxyacetone phosphate and hexadecanol. In another series of experiments we have shown that tritiated dihydroxyacetone phosphate yields tritiated acyldihydroxyacetone (via acyldihydroxyacetone phosphate) T A he known steps m O-alkyl-DHAP1 synthesis include the initial formation of acyl-DHAP from fatty acid and DHAP in the presence of ATP, magnesium, and coenzyme A. Acyl-DHAP, hexadecanol, ATP, and magnesium then interact to form O-alkyl-DHAP (Hajra, 1970;Wykle et al., 1972). In this process it is known that the oxygen of hexadecanol is retained in the product (Snyder et al., 1970).When [1,3-3H]dihydroxyacetone phosphate is incorporated enzymatically into O-alkyl lipids, there is a loss of half of the tritium atoms from C-32 (Friedberg et al., 1971). Since there is no net loss of hydrogen in the product, the findings point to an exchange reaction. It is also known that this reaction is specific for the same hydrogen lost in the triosephosphate isomerase reaction, but not the one lost in the fructose-1,6diphosphate aldolase reaction (Friedberg et al., 1972).The present investigation was undertaken to obtain more information on the nature of the hydrogen loss which occurs in the formation of O-alkyl lipids. Evidence will be presented to show that the tritium lost from [1,3-3H]dihydroxyacetone phosphate is exchanged with a hydrogen from the aqueous environment and that this exchange occurs on C-3 of the dihydroxyacetone phosphate moiety. It will also be shown that the hydrogen loss depends on the presence of coenzyme A, that acyldihydroxyacetones are formed without loss of hydrogen, and that the number of hydrogen atoms exchanged greatly exceeds the number of moles of O-alkyl lipid formed. The difference is in part or entirely accounted for by the formation of dihydroxyacetone. The formation of this compound also involves a hydrogen exchange. This finding will be discussed.