1. Production of fatty acids, CO2 and glycerol from glucose and acetate was determined in slices of liver and adipose tissue taken from mature cats. 2. Acetate was the predominant carbon source for de novo fatty acid synthesis in both liver and adipose tissue. 3. Fatty acid synthesis occurred at much greater rates in adipose tissue than in liver. 4. Relative lipogenic capacity (ratio of production of long-chain fatty acids and glycerol to oxidation of substrates) was 20 times greater in adipose tissue than in liver with both substrates.