A method for producing lipids comprising structural units based on glycerides of 3-hydroxybutyric and/or 3-alkoxybutyric acids, wherein at least one glyceride of the general formula R 1 O-CH 2 -CH(OR 2)-CH 2 -OR 3 wherein in the general formula the radicals R 1, R 2 and R 3, identical or different, each independently of one another represent • hydrogen, • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, however, with the proviso that at least one, preferentially at least two, of the radicals R 1, R 2 and R 3 do not represent hydrogen, is reacted with at least one 3-hydroxybutyric and/or 3-alkoxybutyric acid derivative of the general formula CH 3 -CH(OR 4)-CH 2 -C OR 5 wherein in the general formula • the radical R 4 represents hydrogen or a radical C 1 -C 30 -alkyl-C -, especially C 1 -C 21 -alkyl-C -, preferentially C 3 -C 21 -alkyl-C -, • the radical R 5 represents hydrogen or C 1 -C 4 -alkyl, especially C 1 -C 4 -alkyl, preferably methyl or ethyl, more preferably ethyl, wherein the reaction is carried out in the absence of solvents and/or without any solvent and wherein the reaction is carried out in the presence of an enzyme as a catalyst, so that, as a reaction product, there is obtained a mixture of at least two different lipids comprising structural units based on glycerides of 3-hydroxybutyric and/or 3-alkoxybutyric acids of the general formula R 6 O-CH 2 -CH(OR 7)-CH 2 -OR 8 wherein in the general formula the radicals R 6, R 7 and R 8, identical or different, each independently of one another represent • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, • a radical CH 3 -CH(OR 4)-CH 2 -C -, wherein the radical R 4 has the meaning defined hereinabove, however, with the proviso that one or two of the radicals R 6, R 7 and R 8 represents a radical CH 3 -CH(OR 4)-CH 2 -C -. wherein at least one glyceride of the general formula R 1 O-CH 2 -CH(OR 2)-CH 2 -OR 3 wherein in the general formula the radicals R 1, R 2 and R 3, identical or different, each independently of one another represent • hydrogen, • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, however, with the proviso that at least one, preferentially at least two, of the radicals R 1, R 2 and R 3 do not represent hydrogen, • hydrogen, • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, however, with the proviso that at least one, preferentially at least two, of the radicals R 1, R 2 and R 3 do not represent hydrogen, is reacted with at least one 3-hydroxybutyric and/or 3-alkoxybutyric acid derivative of the general formula CH 3 -CH(OR 4)-CH 2 -C OR 5 wherein in the general formula • the radical R 4 represents hydrogen or a radical C 1 -C 30 -alkyl-C -, especially C 1 -C 21 -alkyl-C -, preferentially C 3 -C 21 -alkyl-C -, • the radical R 5 represents hydrogen or C 1 -C 4 -alkyl, especially C 1 -C 4 -alkyl, preferably methyl or ethyl, more preferably ethyl, • the radical R 4 represents hydrogen or a radical C 1 -C 30 -alkyl-C -, especially C 1 -C 21 -alkyl-C -, preferentially C 3 -C 21 -alkyl-C -, • the radical R 5 represents hydrogen or C 1 -C 4 -alkyl, especially C 1 -C 4 -alkyl, preferably methyl or ethyl, more preferably ethyl, wherein the reaction is carried out in the absence of solvents and/or without any solvent and wherein the reaction is carried out in the presence of an enzyme as a catalyst, so that, as a reaction product, there is obtained a mixture of at least two different lipids comprising structural units based on glycerides of 3-hydroxybutyric and/or 3-alkoxybutyric acids of the general formula R 6 O-CH 2 -CH(OR 7)-CH 2 -OR 8 wherein in the general formula the radicals R 6, R 7 and R 8, identical or different, each independently of one another represent • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, • a radical CH 3 -CH(OR 4)-CH 2 -C -, wherein the radical R 4 has the meaning defined hereinabove, however, with the proviso that one or two of the radicals R 6, R 7 and R 8 represents a radical CH 3 -CH(OR 4)-CH 2 -C -. wherein in the general formula the radicals R 6, R 7 and R 8, identical or different, each independently of one another represent • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, • a radical CH 3 -CH(OR 4)-CH 2 -C -, wherein the radical R 4 has the meaning defined hereinabove, • a radical C 1 -C 11 -alkyl-C -, especially C 2 -C 11 -alkyl-C -, • a radical C 12 -C 29 -alkyl-C -, especially C 19 -C 29 -alkyl-C -, • a radical CH 3 -CH(OR 4)-CH 2 -C -, wherein the radical R 4 has the meaning defined hereinabove, however, with the proviso that one or two of the radicals R 6, R 7 and R 8 represents a radical CH 3 -CH(OR 4)-CH 2 -C -.