The incorporation and washout of [1-14C]palmitate in the subcellular fractions of toad, chick and guinea-pig hearts has been studied at warm and cold temperatures. 2. Maximal FFA radioactivity generally occurred in the microsomal fraction. Washout of radioactivity in chick and guinea-pig hearts virtually ceased in the cold, while in the toad it was only moderately affected. 3. The microsomal esterification process was temperature dependent. It was most active in the guinea-pig and least active in the toad.