The present invention relates to an acyl-CoA synthetase homolog proteinfrom microorganisms of the genus Mortierella, a polynucleotide encoding theprotein,and so on. The invention provides polynucleotides comprising an acyl-CoAsynthetase homolog protein gene from, e.g., Mortierella alpina, expressionvectorscbmprising these polynucleotides and transformants thereot a method forproducinglipids or fatty acids using the transformants, food products containing thelipids orfatty acids produced by the method, etc.