This study was performed to observe how soy protein and calcium in rats fed unsaturated fat-enriched diet affect the total lipid and cholesterol contents of blood and tissues male Sprague-Dawley rats weighing approximately 220g were fed four purified diets which contained 18% (w/w) corn oil, 1% (w/w) cholesterol, two sources of protein : casein or isolated soy protein (ISP) and two levels of dietary calcium : 0.1% or 1.0%, first for four weeks (Expt. 1) and second for eight weeks (Expt. 2). The contents of total lipid, cholesterol and triglyceride in blood, liver, heart and feces were determined. After four weeks feeding, the serum lipid and cholesterol concentration was not significantly different among the groups. After eight weeks feeding, these concentrations were significantly lower in ISP-High calcium group. The serum lipid concentration was influenced by dietary protein sources and calcium levels. These results indicated that the hypolipidemic effects of soy protein and high calcium intake were partly due to decrease in lipid absorption and these effects were not detected at 4 weeks feeding but 8 weeks feeding.