Contrary to larval essential fatty acid (EFA) requirements, the effect of dietary neutral lipid supply has been little investigated in marine fish larvae. The present work investigates the effect of feeding Senegalese sole larvae on Artemia enriched with higher or lower doses of lipid emulsion. Two lipid sources - soybean oil and fish oil - were compared. From 16 days after hatching (DAH) onwards, larvae were fed one of four experimental treatments: Artemia enriched on a high or low dose of soybean oil emulsion (HS and LS) or Artemia enriched on a high or low dose of fish oil emulsion (HF and LF). In terms of growth, the dietary lipid level did not have a significant effect while the soybean oil treatments induced a lower growth than the fish oil-enriched Artemia. The fatty acid (FA) composition of the larvae closely reflected the dietary quantitative and qualitative FA profile. Only slight dietary effects were noted in the activity of trypsin, lipase and alkaline phosphatase. A higher amount of lipid droplets was noticeable in the posterior intestine epithelia and in the hepatocytes of larvae fed Artemia enriched with higher lipid doses, while LS-Artemia induced the lower lipid accumulation on the basal zone of the enterocytes, in accordance with the lowest total lipid level measured in this treatment. These results suggest an important effect of dietary total lipid level on lipid accumulation in the enterocytes and on FA absorption. At 33 DAH a tube feeding trial was conducted with 14C-labelled oleic acid (OA) or triolein (TRI), showing that the lower accumulation of lipid droplets in the larvae fed LS was associated with a significantly higher absorption and retention in the gut and body tissues of the TRI label. For OA no significant differences between treatments were found. TRI label was considerably more evacuated than OA, indicating that sole larvae may have a lower capacity to incorporate a triacylglycerol, which needs to be digested. Finally, OA appears to be preferentially utilized for energy production, accumulating more in larval tissues when absorbed in higher amounts.