The effects of stearic(18 : 0, SA), oleic(18 : 1 cis, OA) and elaidic acid(18 : 1 trans, EA) on the cell growth, contents of cellular lipids, and the fatty acid composition of cellular and medium lipids in Hep-G$_2$cells were evaluated. The cells were incubated in serum-free medium containing 25, 50, 100 and 200$mu$M of a fatty acid combined with albumin for 2 days. The fatty acid concentration up to 100$mu$M showed the normal growth, but the cell growth decreased in the presence of 200$mu$M fatty acid. The treatment of cells with 100$mu$M of a fatty acid for two days significantly(p<0.05) increased the cellular triglyceride(TG) content in all fatty acid groups compared to control, but TG contents was not significantly different among all treatment group, but total cholesterol(TC) was the highest level in EA group. The level of free cholesterol(FC) and cholesteryl ester(CE) was similar to those of TC in all fatty acid treated group. The cellular phospholipid(PL) contents were similar between the control and all fatty acid groups. The treatment of cells with SA has no notable effects on the fatty acid composition of TG, CE and PL. The OA treatment caused significant increases in CE(51.2%) and PL(29.8%), but not in TG. The EA treatment resulted in 10.1, 10.7 and 7.8% of $C_{18:1;trans}$ content in cellular TG, CE, and PL. The TG, CE and PL of medium were relatively similar between SA and OA groups. In EA treated group, TG, CE and PL of medium contained 17.0%, 0.7% and 5.6% of $C_{18:1;trans}$, respectively.