In order to investigate of the Influence of Mg2+, Ca2+ on α-linolenic acid converted into the eicosapentaenoic acid(EPA) and docosahexaenoic acid(DHA) forming in plasma lipid and in liver microsomes of rabbit, the animals were fed on the perila oil rich α-linolenic acid or sardine oil rich EPA and DBA diet for 4 weeks were examined. In plasma, liver lipid, Mg2+ was influenced on arachidonic acid(AA), EPA, DHA formative from α-linolenic acid in perilla oil, but stearic acid was increased, Ca2+ was Influenced on stearic acid increased and DHA was decreased. In phospholipid, Mg2+, Ca2+ was influenced on stearic acid increased and DHA was decreased in perilla oil.