Three formulas with different fat blends were fed to 29 infants from the fourth to the tenth days of life. Absorption and retention of fat, calcium, and phosphorus were measured by a metabolic balance technique. The following observations were made: 1. Absorption of oleate and linoleate was best with the formula that had a linoleate:oleate ratio similar to that of human milk. Absorption of palmitate was similar with all three formulas. Stearate absorption was low in the formula with the lowest stearate content. 2. Calcium absorption was 36 mg/kg/day or 38% of intake with the formula which had a linoleate:stearate ratio similar to that of human milk; this was significantly greater than with the other two formulas which both had much higher linoleate:oleate ratios. 3. Phosphorus absorption was approximately 90% of intake with all three formulas, equivalent to 47 to 79 mg/kg/day. Retention varied from 27 to 53 mg/kg/day.