Fat covers a major part of the calf energy requirement, thus digestion of lipids deserves attention. Six Holstein calves were fed a milk replacer and a starter concentrate. Calves were slaughtered in the 19th week of age, contents of segments of the digestive tract weighed, and lipolytic activity assayed using a tributyrine method. The highest and the lowest specific activity was found in the duodenum and abomasums, respectively. The rumen, thank to its great volume contained almost one half of the total lipolytic activity of the digestive tract. In pooled samples of digesta from the rumen, abomasums, duodenum and jejunum/ileum the highest activity was at pH of 5.5, 2.5, 8.5 and 9.0, respectively. There was no clear pH optimum of lipolytic activity inthe caecal/colonic contents.