Three Spirulina strains which were able to withstand salt stress were evaluated for lipid accumulation and fatty acid profile under different salinity levels and incubation period. Presence of salt stress increased the lipid accumulation in selected Spirulina strains upto 25.53%. The fatty acid profile varied differently as palmitic, linolenic, oleic, linoleic and docosahexaenoic acids (in order of abundance) were most prevalent. Fatty acid ratios were found to be different under different salt stress conditions and incubation times in which PUFA and γ-linolenic acid was accumulated in higher quantities at increased salt stress in all Spirulina strains.