Acidolysis and interesterification catalyzed by immobilized Lipase TOYO (Chromobacterium viscosum) in hexane have been studied to find a means of incorporating icosapentaenoic acid (EPA) and docosahexaenoic acid (DHA) into triolein using free fatty acids and their ethyl esters as substrates. The fatty acids (EPA and DHA) were incorporated at about 40 %, while their esters only at about 10 %. The acidolysis of fish oil (sardine oil and yellowfin tuna eye socket oil) with EPA and DHA gave n-3-polyunsaturated fatty acid (PUFA) rich triglyceride (EPA+DHA incorporation higher than 60 %). The immobilized enzyme may thus be considered useful for producing n-3-PUFA rich oil.