The relative efficiency of acetate and glucose as substrates for the biosynthesis of lipids in the skin of the rat and horse was examined using in vivo pulse labelling of skin with [1-14C]acetate and [U-14C]glucose by intradermal injections. The resulting radiolabelled lipids were recovered in the rat by punch biopsy as well as by daily, long-term skin surface lipid collections and in the horse by punch biopsy of the injection sites. The lipids were examined by liquid scintillation and by a combination of thin-layer chromatography and autoradiography. In both species the recovery of radiolabel in the non-polar lipids was much higher after a pulse of [1-14C]acetate than after a pulse of [U-14C]glucose. In the rat, the skin surface lipids labelled through acetate contained sufficient radiolabel to allow observation of the time course of excretion of 14C in the major non-polar lipid classes. The results suggest that the biosynthesis of these lipid classes in the sebaceous glands of the rat are not entirely synchronous. In the skin lipid extracts of the horse, all of the major lipid classes, including phospholipids and glycolipids, were labelled through acetate. In contrast, none of the non-polar lipids and very little of the polar lipids were labelled through glucose.