Rabbit alveolar macrophage microsomes were found to acylate 1-[3H]alkyl-glycero-3-phosphocholine (GPC) (lyso platelet-activating factor) in the absence of any cofactors, indicating the presence of transacylation activity. The transacylation activity was comparable to the activity of acyl-CoA:1-alkyl-GPC acyltransferase. The fatty acyl moieties introduced into 1-[3H]alkyl-GPC from membrane lipids by microsomes were mainly 20:4 (n-6). A very similar acylation profile was observed for the acylation of 1-[3H]alkyl-GPC in intact macrophages, suggesting that the CoA-independent transacylation system plays a very important part in the acylation of 1-[3H]alkyl-GPC in cells. We also confirmed that 14C-labeled 20:4(n-6), 20:5(n-3), 22:4(n-6), and 22:6(n-3) were transferred well from diacyl-GPC to 1-alkyl-GPC in a CoA-independent manner. The transfer rates for 16:0, 18:0, and 18:1 from diacyl-GPC to 1-alkyl-GPC were very low in the presence and absence of CoA. On the other hand, the transfer of 20:4 from diacyl-GPE or diacyl-GPI to 1-alkyl-GPC or 1-acyl-GPC was markedly increased by the addition of CoA. The above results indicate that the transacylation system exhibits distinct donor and acceptor selectivities and CoA dependency. These transacylation reactions could be very important in the regulation of the levels and the availability of lysophospholipids, including lyso platelet-activating factor, and C20 and C22 polyunsaturated fatty acids in living cells.