Ageing has been defined as a gradually decreased ability to maintain homeostatic potential and increased risk to die, associated with a tissue accumulation of altered proteins and lipids. Among other, increased concentration of an isoprenoid compound, dolichol (Dol), in mammalian tissues during ageing has been reported and it has been considered as a new biomarker of ageing. However, the mechanism and the role of this accumulation is still unknown. Aim of this work was to study the mechanism of age-dependent Dol accumulation in the liver analysing the activity of the hepatic rate-limiting enzyme of isoprenoid biosynthesis, the 3-hydroxy 3-methylglutaryl CoA reductase (HMGCoA reductase), the Dol synthesis by mevalonate (MVA), the Dol level in the plasma, and the cholesterol (Chol) synthesis and content of ageing rat fed ad libitum (AL) or subjected to the effect of food restriction. Since the caloric restrictions are the most reproducible way to slow ageing and to extend life span, animals on these nutritional regimens were used to study ageing related mechanisms. The data show that during ageing the hepatic Dol accumulation is associated with an increase of HMGCoA reductase activity, which is affected by diet restriction, and with an increase of MVA incorporation in Dol and Chol, which is not. In addition, the liver of aged rats maintains the capability to regulate its Chol content and to modify Chol delivery into the blood.