For the synthesis of low-calorie structured lipids (LCSL), transesterification between triacetin and stearic acid using immobilized lipase in a solvent-free system was investigated. Stearic acid, a long-chain saturated fatty acid, was incorporated mainly into the sn-1 and/or sn-3 positions of triacetin by lipase-catalyzed reaction. Three types of reactor systems (open, closed, and vacuum) were studied for the production of LCSL. The effects of various reaction variables such as water activity of substrates and lipase, molar ratio of substrates, stirring speed and reaction temperature were investigated. In the vacuum reactor system, a certain amount of water was added periodically to maintain the optimal water content of the reaction system. When a suitable amount of water (0.65 wt% of substrates) was added at every 1 h into the vacuum reactor system, more than 88% LCSL was obtained within 4 h using Chirazymes (R) L-2.