It was confirmed by kieselgel G thin layer chromatography that fatty acid esters of ascorbic acid was formed from ascorbic acid and lauric acid on the incubation with Rhizopus delemar lipase or bovine pancreas acetone dried powder. 6-O-Monolauroyl ascorbic acid was formed in the pH ranges of 5.0〜7.0 and 2-O-monolauroyl ascorbic acid was also formed at pH 5.5,but no diester was found to be formed in any pH range of the experiment. It was also confirmed that the amount of lauroyl ascorbic acid was affected by the quantitative ratio of ascorbic acid and lauric acid, the concentration of sodium taurocholate as a detergent, reaction pH and time in the reactive system. (Received Jan. 25,1971)