Culled laying hens used in this study were Arbor acres, which reared to S 35 days old on commerical formula feed for chicken. Liver, gizzard, breast and thigh muscles separated from each carcass, and total lipid was extracted and fractionated to neutral, phospho and glycolipid and then fatty acid composition were analyzed. Liver had the highest level of. total lipid, and breast tissue had the least among tissues tested. The neutral, phospho and glycolipid contents of total lipid had more thigh, breast and gizzard than other tissues, respectively. The major fatty acid in total and neutral lipid were palmitic, stearic, oleic and linoleic acid. And the major fatty acid in phospholipid was palmitic, stearic, oleic, linoleic, arachidonic and docosahexaenoic acid, and palmitic, palmitoleic, stearic, oleic and linoleic acid in case of glycolipid. The fatty acid contents of neutral, phospho and glycolipid in total lipid had more oleic, docosahexaenoic and linoleic acid than other lipid, respectively. Contents of unsaturated fatty acid of total and neutral lipid were comparatively high in thigh, and phospho and glycolipid were high in breast and liver, respectively. Contents of Polyunsaturated fatty acids were comparatively high in phospholipids than other lipids.