The lipids in bovine gingival tissue were characterized qualitatively and quantitatively. The total lipid content was 2.35% on wet weight. The total nonpolar lipids and total polar lipids were 70.69 and 29.31% of the total lipids, respectively. Cholesterol esters, free fatty acids, and triglycerides were the major nonpolar lipids. Polar lipids were predominantly phosphatidyl choline, phosphatidyl ethanolamine, and sphingomyelin. Traces of glycolipids, lysophosphatidyl choline, phosphatidyl inositol, phosphatidyl serine, and prostaglandins were present. Oleic, palmitic, and stearic acids were found to be the major fatty acids in all lipid classes. Cholesterol esters, total polar lipids, and free fatty acids were more unsaturated than glycerides. Linolenic and arachidonic acid contents were highest in cholesterol esters and total polar lipids.