The synthesis of ascorbyl palmitate was achieved in non aqueous medium with an immobilized lipase from Candida antartica as biocatalyst. This enzymatic synthesis is perfectly regioselective. When palmitic acid methyl ester is used as acyl donor, 68% of ascorbic acid is converted against 56% in the presence of palmitic acid. These optimal values were obtained when the initial molar ratio of ascorbic acid to acyl donor is 1:5.