Ethanol is one of the most used substances that produce liver lesions. The differences between species, the pathway of administration and the genetic variation are factors that influence the response of liver to ethanol. The experiment used adult male Wistar rats and the hepatic lesions were assessed using standard histological examination. The results show an increase of triglycerides in liver cells even in acute intoxication, the most affected cells being located in the periphery of the hepatic lobule, associated with a dilatation of blood vessels.