Lipid extraction of biomass prior to stable isotope analysis is known to cause variable changes in the stable nitrogen isotopic composition (d15N) of residual biomass. However, the underlying factors causing these changes are not yet clear. Here we address this issue by comparing the d15N of bulk and residual biomass of several marine animal tissues (fish, crab, cockle, oyster, and polychaete), as well as the d15N of the extracted lipids. As observed previously, lipid extraction led to a variable offset in d15N of biomass (differences ranging from -2.3 to +1.8 per mil). Importantly, the total lipid extract (TLE) was highly depleted in 15N compared to bulk biomass, and also highly variable (differences ranging from -14 to +0.7 per mil). The TLE consisted mainly of phosphatidylcholines, a group of lipids with one nitrogen atom in the headgroup. To elucidate the cause for the 15N-depletion in the TLE, the d15N of amino acids was determined, including serine because it is one of the main sources of nitrogen to N-containing lipids. Serine d15N values differed by -7 to +2 per mil from bulk biomass d15N, and correlated well with the 15N depletion in TLEs. On average, serine was less depleted (-3 per mil) than the TLE (-7 per mil), possibly due to fractionation during biosynthesis of N-containing headgroups, or that other nitrogen-containing compounds, such as urea and choline, or recycled nitrogen contribute to the nitrogen isotopic composition of the TLE. The depletion in 15N of the TLE relative to biomass increased with the trophic level of the organisms.