Enzyme activities of the sn-glycerol 3-phosphate (glycerol-P) and of the dihydroxyacetone-phosphte (DHAP) pathway of glycerolipid biosynthesis were investigated during the differentiation of 3T3-L1 preadipocytes into adipocytes. Total particulate glycerol-P and DHAP acyltransferase activities increased 70- and 30-fold, respectively, during differentiation induced with methylisobutylxanthine and dexamethasone. The N-ethylmaleimide-sensitive (microsomal) glycerol-P and DHAP acyltransferase activities were virtually undetectable in nondifferentiated cells, and increased in parallel over 70-fold during differentiation. These and several kinetic observations are consistent with the induction of a single microsomal enzyme having dual activity. During differentiaion, the N-ethylmaleimide-resistant DHAP acyltransferase activity increased 10-fold, suggesting the presence of at least two DHAP acyltransferase isoenzymes. Qualitatively similar changes in microsomal glycerol-P and DHAP acyltransferase activities were observed when cell differentiation was induced with insulin or with insulin plus dexamethasone and methylisobutylxanthine. Acyl-DHAP oxidoreductase (EC 1.1.1.101) specific activity increased only 3- to 5-fold during adipocyte differentiation. Alkyl-DHAP synthase activity was not detected. These data demonstrate that selective changes in enzyme activities of the gycerol-P pathways of glycerolipid synthesis occur during the differentiation of 3T3-L1 preadipocytes.