Tunicates have been well-recognized as marine organisms containing large quantities of secondary metabolites that exhibit varying degrees of biological activities. 1,2) In connection with our continuing investigations of bioactive substances from marine organisms, a tunicate Eudistoma species (subphylum Urochordata, class Ascidiacea, order Enterogona, suborder Aplousobranchiata, family Polycitoridae) was selected for study, 3,4) as the EtOAc extract of this organism was found to exhibit cytotoxicity against MCF-7 (human breast cancer), NCI-H460 (human non-small cell lung cancer), and SF-268 (human CNS cancer) cells. In this paper, we report the isolation, structure elucidation, and biological activity of two hydroperoxysterols, 7b-hydroperoxycholesterol (1) and its stereoisomer 7a-hydroperoxycholesterol (2), from a Formosan tunicate identified as Eudistoma sp.