The study was carried out to determine the effects of long term dietary administration of vitamin A and ethanol on the changes of liver lipids in rats. Sixty rats were devided into 4 groups; $200{mu}g$ vitamin A (group 1), $200{mu}g$ vitamin A with ethanol (group 2), $2,000{mu}g$ vitamin A (group 3), $2,000{mu}g$ vitamin A with ethanol (group 4). Generally the contents of vitamin A in the liver were decreased in the group 4 as compared with the group 3. The contents of the liver vitamin A in the group 3 were increased linearly in accordance with duration of the vitamin A administration, however, the degree of accumulation of vitamin A in the group 4 showed lower than those in the group 3. The contents of total cholesterol in the liver of the group 3 were rather higher than those in the group 4. The contents of triglyceride in the liver of the group 3 were lower than those of the group 4. Histological pictures in the group 1 and 2 showed nonspecific during 3 times (8 weeks, 16 weeks, 24 weeks) experiment. Pictures of fatty liver were found after 8 weeks in the group 3 and the degree of fatty accumulation showed increased with time.