In order to understand the difference in rice eating quality, two rice varieties having different eating qualities were examined from the correlation between palatability score (Toyo value) and components of lipid in rice endosperm. We also analyzed the relationship between lipid properties and physicochemical characteristics of milled rice. Major fatty acids of milled rice starch-lipids, known to exist as inclusion complexes with amylose in starch granules, were palmitic (38.25% in Gopum and 39.75% in Palgong) and linoleic aicds (33.13% in Gopum and 31.93% in Palgong). In addition, the unsaturated fatty acid contents of rice endosperm showed a significant relationship with palatability. Plant sterols in two rice samples were identified, Gopumbyeo of good eating quality had high contents of squlaene and cycloartenol and similar contents of campesterol, stigmasterol and sitosterol. There were significant differences in pasting properties of rice flours and starches between the two cultivars. These results suggested that rice lipids impact on pasting properties after cooking, subsequently relating to palatability.