AbstractIncorporation of 32P into phospholipids from gills, hepatopancreas and muscle isolated from the crab Carcinus maenas was analysed at acclimation temperatures of 7°C and 27°C. Velocity of total phospholipid labelling from inorganic phosphate (Pi) and acid‐soluble organic phosphate (PoAS) rose with an increase in environmental temperature. The velocity of biosynthesis of certain phosphatides was especially altered by thermal stress. The velocity of 32P incorporation into PA was increased at lower temperature (7°C), whereas the turn‐over of other phospholipids (particularly PC and SPH) was relatively low at the same temperature.In general, the warm acclimation produced, in all tissues, an increased rate of 32P incorporation into PC and SPH accompanied with a negligible modification of the label entry into PE. It is suggested that the activity of the 32Pi → 32PA → 32PI pathway is increased at high temperature in gills and hepatopancreas and that the activity of LPC ⇄ PC deacylation‐acylation reaction in hepatopancreas depends on the temperature of the exterior medium.