In this paper the current opinions on the structure and function of the lipid rafts heterogeneous, sterols and sphingolipids rich microdomains that occur in the plasma membrane but also in the membranes of some intracellular organelles e.g. Golgi complex, endoplasmic reticulum or mitochondria were presented. Lipid rafts have different dimensions. Their diameters often range from 50 to 100 nm, but larger forms with diameters of 200500 nm also exist. The smallest lipid raft with diameter of 5 nm lipid raft contains approximately 3040 lipids and 610 characteristic proteins.