Proton MR spectroscopy (¹H-MRS) is a suitable non-invasive method for quantification of pancreatic fat.^1-3 Fat assessment is an important issue because increased pancreatic lipid content was found in men with type 2 diabetes.^1,2 In non-diabetic men lipid values are inversely associated with various indicators for β-cells functions.^1,4 Experimental data point out that increased intracellular lipid content in insulin producing β-cells contributes to β-cell dysfunction through the process of lipoapoptosis.^2,5 In the present work, we performed ¹H-MRS of pancreas grafts during cold preservation. The assessment of intracellular lipid concentration in non-adipose pancreatic cells (NAPC) was the main aim of this study. Secondary aim was quantification of total fat and choline-containing compounds (CCC).Pancreas grafts of 3 female and 7 male human donors were investigated. Median donor age and body mass index were 65.5 years (range: 24-89), and 26.9 kg/m² (range: 22.2-31.9). The examined grafts were donated for research purposes. Each organ was perfused in-situ with histidine-tryptophan-ketoglutarate (HTK) solution and placed into a transport container filled with HTK solution and cooled by ice packs. The graft temperature was maintained at 4 ± 2 ^oC. A 1.5 T clinical MR scanner (Achieva, Philips) was used for measurements. Single-voxel PRESS spectra (BW 1000 Hz, 1024 points, TR/TE 5000/30 ms) were acquired using transmit-receiver head coil. Typical voxel size was 10x10x20-25 mm³ (Fig. 1). Two dummy excitations were followed by 16 non-water suppressed and 64 water-suppressed scans. Pancreas was measured in its original transport container (Fig. 1). Spectral intensities were fitted in the time domain using AMARES/MRUI algorithm. Prior knowledge used for fitting the lipid signals originating from adipocytes and intracellular lipids in non-adipose tissue is described elsewhere.⁶ CCC line at 3.2 ppm was fitted by a single Lorentzian. Spectral intensities between 3.5–4.1 ppm were empirically fitted by three Lorentzians (Fig. 2). Relaxation times corrected spectral intensities were used for quantification.^6,7 Concentration 38 300 mM of water in the pancreas was used in estimation of the absolute concentration.⁷To our knowledge, intracellular lipids of NAPC have not yet been quantified by ¹H-MRS. Figure 2 shows spectra of three pancreas grafts. Peak ICL_CH2 at 1.3 ppm depicts methylene (-CH₂-)_n intracellular lipid spectral intensity of NAPC. Methylene peak of pancreatic adipocytes is seen at 1.42 ppm. Intracellular lipids of NAPC were quantifiable in five spectra (grafts) with minor fat content. Total fat (methylene) to water spectral intensity ratio (f/w) was ≤ 2.8 % in these grafts. Table 1 shows metabolite concentrations. Intracellular ICL_CH2 resonance of NAPC was unresolvable from the strong methylene peak of pancreatic adipocytes in the other five spectra with increased fat content (f/w = 13.5 ± 10.6 %, range: 4.7-27.9). Mean intracellular lipid content of NAPC (2.8 ± 1 mmol/kg wet weight) is somewhat lower, but comparable with published intramyocellular lipid concentrations of the thigh and calf muscles.^6,8 We note that ¹H-MRS does not allow discrimination between intracellular fat accumulation in β-cells and in other NAPC. We have demonstrated that ¹H-MRS is an appropriate method for non-invasive estimation of intracellular lipid content in non-adipose pancreatic cells. This information together with total lipid and CCC content could be useful for assessment of pancreas graft quality prior to transplantation. Knowledge of NAPC intracellular lipid levels could be helpful in studies of various aspects of β-cell function.