The influence of magnesium and ethanol on the fatty acid content in isolated rat hepatocytes was examined in this study. The isolated liver cells were obtained according to the Selgen method and then subjected to ethanol alone or both ethanol and magnesium activity. MgCl2 was used in two concentrations: 2 and 4 mM. The profile of fatty acids in the hepatocytes was evaluated after 5 hours of incubation. Our results revealed that magnesium ions presented together with ethanol in hepatocyte medium changed the hepatocyte fatty acid profile. The total amounts depended on the concentration of magnesium ions.