The effects of L-thyroxine on phospholipid biosynthesis, via (32)P incorporation, were studied in gill, kidney, liver and muscle tissue of eels acclimatized at 11 degrees C. L-thyroxine treatment had no effect on tissue content of lipid, inorganic and organic acid-soluble phosphorus. Only an increase of the specific radioactivities of lipid, inorganic and organic acid-soluble phosphorus was observed in the muscle. Percentage distribution of (32)P among classes of phospholipid were significantly altered in liver and muscle, without change in phospholipid composition. A specific effect of L-thyroxine on (32)P incorporation into phosphatidic acid in muscle and liver has been shown. As expected by the higher specific radioactivity of muscle inorganic and organic acid-soluble phosphorus, the increased incorporation of (32)P into phosphatidic acid probably results from a higher specific radioactivity of muscle ATP phosphorus.