Since the findings reported above pointed to likely increase in TG oxidation and enhanced synthesis of membrane lipids in cancer tissue, the expressions of genes encoding key enzymes involved in FA oxidation (CPT1a—carnitine palmitoyl-CoA transferase 1a), cholesterol synthesis (HMGCR—HMG-CoA reductase), PC synthesis (PCYT1A—choline-phosphate cytidylyltransferase A), sphingomyelin ((sphingomyelin synthase 1 and 2—SMS1 and SMS2), and phosphatidylethanolamine (phosphatidylserine decarboxylase—PISD) were determined as well. This evidence concerns the gene SGMS1 and cancer.