Conditions for esterification in tert-butanol using fatty acid as acy1 donor and saccharides or saccharide alcohols as acy1 acceptors, immobilized lipase from Candida sp. 1619 as biocatalyst were investigated. Optimal temperature and pH for esterication were 40 degrees C-45 degrees C and 5.5-7.5, respectively. Among the 13 acy1 donors compared, the best ones are the linoleic acid and oleic acid. The similar conversion degree was obtained when using saturated fatty acids with carbon chain length from C8 to C22. Among the 23 saccharides and saccharide alcohols compared, D-fructose, D-Xylose, trehalose, D-sorbitol, xylitol, mannitol isopropyidoneglucofruranose and alpha-methylglucopyranoside showed much higher esterification degree than other acy1 acceptors. In addition, the reaction degree of saccharide alcohols were substantially higher than that of the corresponding saccharides. The conversion was enhanced greatly when the molar ratio of acy1 donor to acy1 acceptor was higher than 2 to 1. In the case of using sorbitol and loeic acid as substrates, the reaction was carried out in 100 ml conical flask and the reaction system consisted of 3.0 mmol oleic acid(0.85 g), 0.2 mmol sorbitol(0.036 g), 3 mL tert-butanol, 30 mg immobilized lipase(600 u), shaken at 40 degrees C. After reaction for 48 h, more than 90% of sorbitol was esterified based on equal molar of substrates. The products were identified TLC as monoester and diester.