This study was conducted to investigate the effect of late-harvested green tea extract on serum and tissue lipid contents and Ca absorption. Sprague-Dawley male rats weighing 200g were fed high fit diets containing no tea(control), 0.5%(0.5LG), 1.0% late-harvested green tea extract(1.0LG), and 1.0% early-harvested green tea extract(1.0EG) for 4 weeks. Though daily food intake of experimental groups showed no significant difference from that of control group, daily body weight gain and food efficiency ratio were lower in all groups fed green tea extract. The contents of serum triglyceride of 1.0LG and 1.0EG groups and the content of serum total cholesterol of 1.0LG group were significantly lower than those of control group. The values of serum HDL-cholesterol in groups fed green tea extract were higher than that in the control group. LDL-cholesterol and atherogenic indices of all groups fed green tea extract were significantly lower than those of the control group. The contents of total lipid and triglyceride in liver were significantly lower in only 1.0LG group. For epididymal fit pad, the contents of total lipid and triglyceride in 1.0LG and 1.0EG groups were lower than those in the control group. The contents of total lipid excreted in feces were higher in groups fed diets of 1.0% green tea extract. There was no significant difference among experimental groups in Ca absorption. These results suggest that the administration of late-harvested green tea extract decreases the contents of fat in the body without reducing Ca absorption. (Korean J Nutrition 31(6) : 999-1005, 1998)