Abstract: The effects of vincristine on membrane lipid Components in S180 cells were observed.We found that the content of phospholipid was increased, the ratio of cholesterol to phospholipied (C/P) was reduced, and arachidonic acid of phospholipid in six fatty acids analyzed was reduced, after treating the cells for 24 hours by vincristine. These results indicate that it is important to investigate the lipid components and properties of the plasma membrane for studing mechanisms of VCR actived and cause of VCR resistance.