If a colpidium which contains numerous globules of fat is ingested by an amoeba which contains no fat, the food vacuole and its content soon divide several times forming a number of vacuoles, each containing a fragment of the colpidium. The globules of fat in these fragments gradually disappear and as they disappear small droplets of fat appear in the cytoplasm of the amoeba, which gradually increase in size and number until in 24 hours all the fat in the fragments has disappeared and the cytoplasm of the amoeba is well filled with globules of it. The fat in the intact colpidia and that in the cytoplasm of the amoebae is neutral, but the fragments of colpidia in the food vacuoles contain fatty acid as well as neutral fat. The fat is digested in the fragments in the food vacuoles and passes out into the cytoplasm as fatty acid and glycerine where these substances unite and form neutral fat.