1. 1. A comparative study was made of glycerokinase and desaturase activity in the intestinal epithelium of pigs, chickens and sheep. 2. 2. Glycerokinase, assayed by the incorporation of (1-14C) glycerol into glycerol-3-phosphate, was found to be located in the particle-free supernatant of all three species examined. Substantial conversion of glycerol to glycerol-3-phosphate occurred but only a low incorporation into glycerides was observed even in the presence of microsomes. Glycerol and glycerol-3-phosphate were separated by cellulose thin-layer chromatography which gave clean separations and efficient recoveries. 3. 3. Desaturation of (1-14C) stearic acid was only observed in sheep mucosal tissue. The desaturase enzyme was located in the microsomal fraction. © 1969.