Effects of long-term ethanol consumption, fasting and abolition of the alcohol on the ratio of free NADP+/NADPH were studied in cytosol of rat liver tissue. In long-term consumption of ethanol the NADP+/NADPH ratio was 4-6-fold decreased but it increased up to the control values in liver tissue after 24 hrs fasting. Abolition of alcohol within 24 hrs or 48 hrs led to the increase in the NADP+/NADPH ratio. The ratio NADP+/NADPH in liver tissue of rats, kept on a low caloric diet and ethanol, exceeded distinctly the control values within 24 hrs after the alcohol abolition and was normalized within 48 hrs. Role of ethanol in synthesis of liver tissue fatty acids is discussed as well as a hypothesis is considered according to which lipogenesis and fat deposition in liver tissue are augmented only at the period of daily fasting in rats consuming ethanol.