Amidst the major producers of commercially important lipases are the following genera of fungi: Aspergillus, Candida, Mucor, Rhizomucor, Rhizopus, and Penicillium genus. It is estimated that only 1 to 2 % of the entire population of fungi have, by now, been characterized. Therefore, there is a high probability that new fungal strains having lipolytic properties might be discovered. The objective of the research study was to verify whether or not some selected species of fungi belonging to the Basidomycota phylum have the ability to synthesize lipases and esterases. Also, the effect was analyzed of some selected sources of carbon on the lipolytic activity of the fungi studied. The research material consisted of 30 strains of fungi from a Basidiomycota phylus. Based on the research results, it was found that the genera of A. citrina, A. vulgare, C. cornea, C. striatus, H. lateritium, K. mutabilis, L. amethystina, L. camphoratus, L. vellerus, M. konradii, P. involutus, P. impudicus, Ramaria sp., R. Turci, S17 Mycena sp., S. citrinum, S. hirsutum, Strobilurus sp., S. variegatus, and T. sulphureum had the ability to produce lipases. It was proved that the type of a carbon source added to the culture medium had a significant effect on the lipolytic activity of the Basidomycota fungi. The G. lucidum, R. butyracea, S. citrinum, and L. edodes genera did not synthesize esterases.