AbstractWe studied the effects that dietary fat has on the capacity of preparations of rat small intestinal mucosal cells to metabolize benzo[a]pyrene (BP) in vitro and on the composition of fatty acids in the endoplasmic reticulum of the intestinal mucosa. When rats were fed diets containing different types of fat, there were significant changes in the incorporation of fatty acids into the endoplasmic reticulum of the mucosal cells of the small intestine: the proportions of polyunsaturated fatty acids in the endoplasmic reticulum reflected the amounts of these fatty acids in the dietary fat. The rate of BP oxidation in the intestinal mucosa was dependent on the amount and composition of the dietary fat, but the range and proportions of the metabolites produced were not affected. Dietary C18:2was particularly important in elevating the rate of BP oxidation, but dietary C20:5and C22:6also effectively increased the rate of BP oxidation. The rate of BP oxidation in the small intestine of rats fed different diets was positively correlated with the proportion of polyunsaturated fatty acids in the endoplasmic reticulum of the mucosal cells.