Preparative isolation of lipid granules from the protoplasts of Candida tropicalis was conducted by a technique of flotation in a stepwise density gradient. Parameters were selected for decomposing the protoplasts under hypotonic and isotonic conditions which made it possible to preserve the lipid granules being isolated intact, as well as parameters of a density gradient and centrifugation. The specific content of lipids, proteins and low molecular weight compounds was assayed using labeled compounds in the lipid granules which were isolated from yeast cells cultivated on various carbon substrates (1-6(-14C)-glucose and 1(-14C-octadecane). The lipid composition of the spherosomes was determined. If the yeast was grown on glucose, lipids localized in the lipid granules were represented mainly by triglycerides whose carbon constituted 69 per cent of the total lipid carbon. If it was cultivated on n-octadecane, these lipids were represented by hydrocarbons (51 per cent) and triglycerides (22 per cent). The structures isolated possessed a small lipase activity. The specific lipase activity of the lipid granules was lower by 16 per cent than that of the cell protoplast.