1-Alkyl-2-acetyl-sn-glycero-3-phosphocholine can be synthesized either by acetylation of 1-alkyl-2-lyso-sn-glycero-3-phosphocholine or by transcholination of 1-alkyl-2-acetyl-sn-glycerol. Addition of opsonized zymosan to isolated human polymorphonuclear leukocytes induces a fast, transient, up to 10-fold activation of the acetyltransferase reaction without affecting the cholinephosphotransferase pathway. Based on the following results, we propose that the generation of 1-alkyl-2-acetyl-sn-glycero-3-phosphocholine by human polymorphonuclear leukocytes during phagocytosis is mediated by a stimulation of the acetyltransferase reaction: 1) the time course of acetyltransferase activation agrees with it being the enzyme responsible for the synthesis of 1-alkyl-2-acetyl-sn-glycero-3-phosphocholine; and 2) a close correlation exists (r = 0.91) between the generation of 1-alkyl-2-acetyl-sn-glycero-3-phosphocholine in response to various doses of zymosan and the magnitude of acetyltransferase activation.