The effect of carbon number of hydrocarbon used as a carbon source in the production of cellular lipid of Rhodotorula sp. and its fatty acid composition were investigated. Using Rhodotorula sp. on n-tetradecane and n-hexadecane whose carbon numbers are even, fermentation was carried out in a jar fermentor of 2 liter-capacity at $28^{circ}C$, with pH range of 4.0∼4.6 and at oxygen flowing rate of 0. 4 vvm and agitation velocity of 1000 rpm. Drying the produced cell after completion of fermentation, cellular lipid was extracted from the cell using soxhlet extractor and examined its fatty acid composition by gas-liquid chromatography. Cellular lipid content in the cell produced on n-tetradecane and n-hexadecane were 12.0 % and 25,8 % on the basis of dry cell weight, respectively and their fatty acids were mostly even numbered in carbon number.