This part of ISO 12966 specifies a rapid base-catalysed transesterification method of fats and oils with trimethylsulfonium hydroxide (TMSH) to prepare fatty acid methyl esters. The method is exclusively applicable to the preparation of methyl esters of fats and oils for gas liquid chromatographic (GLC) analysis. It is applicable to all fats and oils including milk fat and blends containing milk fat. Isomerization of unsaturated fatty acids only occurs to a minor extent and isomerized fatty acids are only present at the determination limit. As isomerization takes place, the procedure is not recommended for conjugated linoleic acid (CLA). As CLA is not correctly analysed, this method is not applicable to the determination of the complete fatty acid composition of milk fat samples. Free fatty acids are only esterified to about 70 % to 80 %. In the case of conjugated cyclopropyl and cyclopropenyl fatty acids, side reactions may occur, but these do not interfere with the determination of the fatty acids. NOTE This part of ISO 12966 is based upon German Standard Method C-VI 11e (98) (see Reference [8]).