Abstract 1. 1. Cod, 2.6–3.4 kg. were fed a mixed diet of sprat, capelin oil and wheat flour. 2. 2. Lipids from the feed, stomach and four intestinal segments were separated into tri-, di- and monoglycerides and free fatty acids and analysed by GLC. 3. 3. All lipolytic products were concentrated in 14:0, 16:0 and 18:0, up to 60% and extremely low in the ω-3 fatty acids. 4. 4. Residual triglycerides contained 80% of saturated and monoenoic fatty acids. 5. 5. Linoleic acid increased from 2% in feed TG to 10% in TG of the rectum.