The cholesteryl esters of very low density lipoproteins become labeled when human plasma is incubated with cholesterol-(14)C. The relative order of magnitude of the specific activity of the cholesteryl esters of the major lipoprotein fractions is: high density lipoproteins >> very low density lipoproteins > low density lipoproteins. This pattern of labeling is similar to that found by others in experiments performed in vivo. Very low density lipoprotein cholesteryl esters are probably not formed by direct action of the plasma lecithin:cholesteryl acyltransferase, since significant esterification of cholesterol does not occur when very low density lipoproteins are incubated separately with the enzyme. Instead, labeled cholesteryl esters formed in the other lipoprotein fractions transfer to the very low density lipoproteins, the relative amount of monounsaturated esters transferred being slightly greater than that of saturated and polyunsaturated esters. The results support the possibility that the acyltransferase indirectly increases the concentration of very low density lipoprotein cholesteryl esters in vivo.