The non-saponifiable fractions (NSF) of the liver lipids of the common Nigerian shark Carcharias taurus were identified by mass-spectrometry. 2. The lipids were extracted from the liver microsomes. 3. Hydrocarbons made up 21.29% of the NSF, sterols 26.45% and coenzymes 52.26%. 4. Thin layer chromatography followed by mass-spectral analysis showed that squalene was the major hydrocarbon present. 5. The sterol fraction consisted of cholesterol, 1-octanol and 1-hexadecyl glycerol ether. 6. The coenzymes consisted clearly of vitamin A, coenzyme Q and probably also vitamin E.