Differences of lipids, especially total lipid composition, fatty acid and sterol composition of the flesh lipids between three species of cephalopods were investigated, since available researches concerning lipids in flesh tissues of the cephalopod are very limited. Extracted total lipid from the flesh tissues were fractionated by silicic acid column chromatography into three lipid classes of neutral lipids, glycolipids and phospholipids. The lipid compositions of total lipid and neutral lipids were estimated by the method of thin layer chromatography and TLC-scanner. The sterol compositions of unsaponifiable matters from total lipid were determined by using thin layer chromatography and gas-liquid chromatography. The fatty acid composition of each lipid class was also determined by gas-liquid chromatography. Total lipid contents of flesh tissues from three species of the cephalopods were 0.5 in Octopus vulgare, 0.8 in Octopus variabilis and $0.6\%$ in Loligo beka based on wet weight, the contents of total fatty acid in total lipid were 19.3, 47.8 and $38.4\%$, and the contents of unsaponifiable matters were 10.9, 18.8 and $41.1\%$, respectively. Total lipid was mainly composed of sterols and polar lipid-pigments as major components in each sample and the proportion of sterols and polar lipid-pigments to total lipid ranged from 27.0 to $35.5\%$ and 38.3 to $63.4\%$, respectively. The other lipid components of total lipid, e.g. triglycerides, free fatty acids, and carbohydrate-esterified sterols were determined as a minor components. The major component fatty acid in total lipid was palmitic acid and additionaly it chiefly consisted of the other unsaturated acids such as oleic, linoleic, octadecatetraenoic and eicosapentaenoic acid as major components of the acid. The compositions of sterol in three species of cephalopod were found to contain mainly cholesterol for its proportion to total sterols was 82.4 to $89.1\%$. However the other sterols such as 22-dehydrocholesterol and 24-methylenecholesterol were determined in addition to cholesterol as a minor components. The result of fractional composition of lipid class in total lipid was that total lipid had large .amount of polar lipid and small amount of nonpolar lipid i, e, neutral lipid in each sample, and the contents of phospholipid were higher than that of glycolipid in polar lipid. Neutral lipid was mainly composed of free sterol as major components in each sample and its proportion of free sterols to total neutral lipid was 50.0 to $70.5\%$. The other lipid components of neutral lipid showing similar in quantity, esterified sterols, free fatty acids and triglycerides were determined as a minor components. The major components fatty acid in neutral lipid were palmitic, oleic and hexadecadienoic acid. Palmitic acid was the most abundant and additionaly oleic, linoleic, octadecatetraenoic and myristic acid were the major component fatty acid in glycolipid. But, especially, glycolipid of Loligo beka contained a higher amount of arachidonic acid which also consists of major component in addition to those of acids. Palmitic acid was the most abundant and additionaly, oleic, linoleic and octadecatetraenoic acid were the major component fatty acids in phospholipid.