Cultured rat aortic smooth muscle cells (SMC) metabolize 12(S)hydroxyeicosatetraenoic acid (12(S)HETE) by two different pathways; beta-oxidation leading to 16:3(8-OH), and 10-11 reductase activity producing 20:3(12-OH) which is beta-oxidized to 16:2(8-OH). In this work, we demonstrate that 10-11 reductase activity is modulated in cultured rat aortic SMC as a function of cell state (proliferating vs quiescent) and stimulated by serum. Most of the 20:3(12-OH) is recovered in the incubation medium but a significant part is esterified into phospholipids. By comparison with its parent compound, 12(S)HETE, 20:3 (12-OH) is mainly incorporated into phosphatidyl-choline and phosphatidyl-ethanolamine, suggesting that it may affect cellular functions. Taken together, these findings may be relevant to the effects of 12(S)HETE on vascular SMC functions related to atherosclerotic development.