Long-chain acyl thioesters have been prepared by lipase-catalyzed thioesterification of lauric, myristic, palmitic and stearic acids with decanethiol, dodecanethiol, tetradecanethiol, hexadecanethiol and octadecanethiol. Lipase from Candida antarctica was more effective than that from Rhizomucor miehei. The extent of thioesterification increased with increasing chain length of the fatty acids and decreasing chain length of the alkanethiols. Lipase-catalyzed transthioesterification of fatty acid methyl esters with alkanethiols was less effective than thioesterification for the preparation of acyl thioesters.