The activities of citrate cleavage enzyme (CCE; EC 4.1.3.8), malic enzyme (ME; EC 1.1.1.40), phosphoenol pyruvate carboxykinase (PEPK; EC 2.7.1.40), α-glycerophosphate dehydrogenase (GPD EC 1.1.1.8) and glucose-6-phosphate dehydrogenase (G-6-PD; EC 1.1.1.49) was measured in cytosol of subcutaneous adipose (white) tissue in human new borns and adults. ME activity was highest during the first day of life and then decreased. CCE was higher in the newborn adipose tissue than in adults. G-6-PD and GPD activities were higher in the neonate. No changes were noted with PEPK. Our results obtained on activities of enzymes involved in citrate breakdown (CCE) providing acetylCoA and furnishing ‘reduction potential’ for fatiy acid synthesis (ME, G-6-PD) suggest that fatty acid synthesis decreases rapidly after birth. This decrease in enzymes involved in fatty acid synthesis is faster than the decrease in enzymes involved in glycerol production