The study was designed to observe the effect of dietary calcium and fats on plasma cholesterol level, hepatic microsomal fluidity and HMG-CoA reductase activity as well as the excretion of fecal bile acids and neutral sterols in 1, 2-dimethylhydrazine(DMH)-treated rats. Male Sprague Dawley rats, at 7 weeks of age, were divided into 2 groups, 0.3% and 1.0% Ca levels and each group again subdivided into 2 groups of corn oil and perilla oil. Each rat was intramuscularly infused with DMH for 6 weeks to give total dose of 180mg/kg body weight and also fed experimental diet containing 15%(w/w) different fit and Ca(0.3% or 1.0%) for 20 weeks. High dietary calcium(1.0%) did not significantly influence on plasma cholesterol as well as hepatic microsomal fluidity and HMG CoA reductase activity, but significantly reduced the excretion of total bile acid per gram of faces and increased the excretion of total neutral sterol. However, high dietary Ca reduced the excretion of secondary bile acid(deoxycholic and lithocholic acids) which was known as promoter for colon cancer. Perilla oil rich in n-3 ${alpha}$-linolenic acid significantly decreased plasma cholesterol by increasing hepatic microsomal fluidity compared with corn oil, but did not influence on HMG CoA reductase activity. Perilla oil did not influence on fecal excretion of total and primary bile acids, but reduced the excretion of secondary bile acids. Therefore, it could be recommended to consume more fish product and food rich in calcium and use more perilla oil in meal preparation to prevent from coronary hear disease and colon cancer especially when high fit diet has been practiced. (Korean Nutrition 31(9) : 1394-1403, 1998)