Supplementation of formulas for full-term infants with long-chain (LC) PUFA [arachidonic acid (AA) and docosahexaenoic acid (DHA)] at levels resembling human milk is recommended because they provide biochemical and functional benefits to the neonate. The objective of this work was to determine whether the source of dietary LC-PUFA affects the bioavailability in full-term infants. Treatment groups were as follows: full-term infants were fed from birth to 3 mo breast-milk (n = 11, 0.4 and 0.3 g/100 g total fatty acids as AA and DHA, respectively), formula containing LC-PUFA in the form of egg phospholipids (n = 12), or a formula supplemented with LC-PUFA in the form of triglycerides synthesized by single cells of algal and fungal microorganisms (n = 12). Both formulas provided 0.4 and 0.1 g/100 g total fatty acids as AA and DHA, respectively. We compared the fatty acid compositions of the main plasma lipid fractions (phospholipids, triglycerides, and cholesteryl esters) at birth and 3 mo. At 3 mo, lower levels of nervonic acid (NA), docosapentaenoic (DPA) acid, and DHA were found in all plasma lipid fractions from infants fed formula compared with those in the human milk-fed infants, irrespective of the source of the formula supplement (P < 0.02). These data demonstrate that the form of dietary LC-PUFA (triglycerides or phospholipids) does not influence their bioavailability. Similarly, absorption of LC-PUFA depends mainly on the lipid composition of the diet fed. These results suggest that the levels of NA, DPA, and DHA in formulas for full-term infants should be increased.