AbstractThe total amounts of C14–C32and their composition in the free and anionic state (fatty acid soaps) in the diet, entering and leaving the small intestine and excreted in the faeces were determined in sheep fed white clover or white clover plus corn oil. Only small amounts of fatty acid soaps were found in the digesta entering the small intestine while the hind gut was the major site of soap formation as 66‐73% of the faecal fatty acids were present as fatty acid soaps. In the digesta and faeces the distributions of the C14and C32, expressed as a percentage of the total fatty acids, within the free and anionic states were similar. In contrast to the C14–C18fatty acids no significant apparent absorption of the C19–C32fatty acids o