Infrared spectra of whole cells and cell walls were studied with Schizosaccharomyces pombe, Endomyces magnusii. Rhodotorula rubra, and Candida lipolytica. Qualitative analysis of the spectra and comparison of the spectra recorded for the cells and for their walls led to a conclusion that, contrary to the common viewpoint, an ir spectrum of the whole cell of any yeast species was determined by the components contained in the cell rather wall than by all components of the cell.