In order to investigate of the Influence of $Mg^{2+}$, $Ca^{2+}$ on ${alpha}$-linolenic acid converted into the eicosapentaenoic acid(EPA) and docosahexaenoic acid(DHA) forming in plasma lipid and in liver microsomes of rabbit, the animals were fed on the perila oil rich ${alpha}$-linolenic acid or sardine oil rich EPA and DBA diet for 4 weeks were examined. In plasma, liver lipid, $Mg^{2+}$ was influenced on arachidonic acid(AA), EPA, DHA formative from ${alpha}$-linolenic acid in perilla oil, but stearic acid was increased, $Ca^{2+}$ was Influenced on stearic acid increased and DHA was decreased. In phospholipid, $Mg^{2+}$, $Ca^{2+}$ was influenced on stearic acid increased and DHA was decreased in perilla oil.