A particulate enzyme preparation from Acetobacter xylinum synthesizes ficaprenol-monophosphate-beta-galactose from ficaprenol monophosphate (FMP) and UDP-galactose in the presence of detergent. The product has the same properties as those previously reported for the compound formed with the endogenous acceptor. Dolichol-monophosphate (DolMP) is also a good galactose acceptor but the product obtained has different properties. Lipid extracts from Acetobacter contain galactose acceptor capacity which is lost by mild acid treatment. FMP behaves in a similar manner but DolMP is resistant to this treatment. It is concluded that the endogeneous acceptor is an allylic phosphate ester of a polyprenol.