Orcein-positive material in Kupffer cells obtained from 1,377 needle biopsies of the liver was studied for hepatitis B surface antigen (HBsAg). Fifty-five (57%) out of 96 cases with orcein-positive Kupffer cells had acute hepatitis, and 46 (84%) of these 55 were in the late stage of their illness. Orcein-positive material in Kupffer cells was not associated with HBsAg as evaluated by the immune peroxidase method. Orcein-positive material in Kupffer cells appears to consist mainly of lipofuscins developing in the course of acute hepatitis.