The utilization of acetate by Dunaliella tertiolecta was examined, and the detections and assays of the enzymes of the tricarboxylic acid cycle and the glyoxylate pathway were described. Acetate could not be utilized as a sole carbon source for the growth. The carboxyl carbon of acetate was incorporated more rapidly into CO2 than the methyl carbon. It was identified that malate, succinate, citrate and etc., were accumulated whne [U-14C] acetate was supplied to the cell free homogenate. The following enzyme activities were measured; acetothiokinase, isocitrate dehydrogenase, fumarase, malate dehydrogenase and aconitase. Though isocitratase, malate synthetase, succinate dehydrogenase and oxoglutarate dehydrogenase could not be detected, 14C from succinate was easily contributed to CO2 and cell component. The evidence suggested that the glyoxylate pathway was not operative and showed that the TCA cycle was the all important pathway in the oxidation of acetate to CO2 in Dunaliella.