Immune mediators play crucial roles in amplifying the emergency signals with massive amounts of de novo synthesized mediators and relaying the specific recognition signals to the immune-associated target tissues. Eicosanoids are the representative immune mediators and synthesized from a polyunsaturated fatty acid (PUFA), arachidonic acid. Compared to mammalian systems, insects have relatively low levels of arachidonic acid in the biological membranes. This has raised a fundamental issue that eicosanoids may be not significant in insect system. Our previous chemical analysis suggests that the hemocytes of Spodoptera exigua have less than 5% arachidonic acid. We postulated that S. exigua may store arachidonic acid in other tissues, such as fat body. This analysed fatty acid compositions of two immune-associated tissues using a gas chromatography (GC) eguipped with FID detector or GC-MS. Our analysis of PUFA in the immune tissues suggests that insects maintain a low level of PUFA including arachidonic acid due to its evolutionary origin from the paleozoic era at which the oxygen level was 35%, compared to the present era 21%.