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Relative abundances of phosphoglycerides and sphingolipids differ between membranes of ER and Golgi. Phospholipids synthesized in ER and sphingolipids synthesized in Golgi. Proportion of sphingomyelin as a percentage of total membrane lipid phosphorous is about six times as high in the Golgi membranes.
Phospholipid biosynthesis occurs primarily in the endoplasmic reticulum or where the endoplasmic reticulum contacts other organelles for efficient coupling of synthesis and transport. De novo phospholipid biosynthesis utilises DAG or CDP-DAG to which are added choline, ethanolamine, inositol and glycerol to form phosphatidylcholine, phosphatidylethanolamine, phosphatidylinositol and cardiolipin, respectively.