source and lacto casein and wheat glutelin, soybean casein and egg albumin were used as protein sources. Protein levels in basal diets were change from 10 to 50%. The absorption rate of corn oil was higher in lacto casein and egg albumin fed groups than those of wheat glutelin and soybean casein groups. When the wheat glutelin was added 10%, 20% and 50% in diets, the respective absorption rate of corn oil was 94.6%, 95.5% and 96.2% and those of lard were 96.2%, 98.4% and 97.5% respectively. The absorption rate of corn oil in rats fed lacto casein was not changed by protein levels. The excretion of neutral sterols and bile acids in wheat glutelin and soybean casein fed groups were more than those of lacto casein and egg albumin groups, and the highest excretion was observed in the group fed 50% protein. The amount of excretion of neutral sterols and bile acids was not affected by the difference of carbohydrate sources. The free fatty acid composition of fecal lipids were C16: 0 (24-49%), C18: 0 (16-43%), C18: 1 (20-30%), in corn oil group and C16: 0 (28-39%), C18: 0 (41-52%), C18: 1 (12-19%) in lard group.