When albino rats were fed with high cholesterol diet or injected With a large dose of carbon tetrachloride or chloroform, severe fatty liver developed but without any morphological changes in the pancreas. However, when fatty liver was produced with a protein free diet, the atrophic change in the acinar cells was observed prior to fatty infiltration in the liver. No change was found in the islets of Langerhans.The presence of lipocaic factor as an internal secretion of the pancreas cannot be verified by these studies or by our previous works.