TECHNOLOGY FOCUS - BIOLOGY - Preferred Components: The microbial cell (including the first, second and third microbial cell) is a prokaryote or a eukaryote. The microbial cell is an algal cell of the division of Chlorophyta (green algae), Rhodophyta (red algae), Phaeophyceae (brown algae), Bacillariophycaeae (diatoms), or Dinoflagellata (dinoflagellates). The algal cell is a species of Chlamydomonas, Dunaliella, Botrycoccus, Chlorella, Crypthecodinium, Gracilaria, Sargassum, Pleurochrysis, Porphyridium, Phaeodactylum, Haematococcus, Isochrysis, Scenedesmus, Monodus, Cyclotella, Nitzschia, or Parietochloris (preferably Chlamydomonas reinhardtii). The cell is an oleaginous species. The cell is from the genus selected from: Yarrowia, Candida, Rhodotorula, Rhodosporidium, Cryptococcus, Trichosporon, Lipomyces, Pythium, Schizochytrium, Thraustochytrium, or Ulkenia. The cell is a bacterium of the genus Rhodococcus, Escherichia, or Cyanobacteria. The cell is a yeast cell of the class Ascomycota or Basidiomycota; or the cell is a synthetic cell.    TECHNOLOGY FOCUS - BIOTECHNOLOGY - Preferred Components: The nucleic acid molecule (A1) and the nucleic acid molecule (A2) are contained in a single construct or in separate constructs. The neutral lipid is selected from triacylglycerol (TAG), sterol ester (SE), and wax ester (WE). The constructs are incorporated into the nuclear genome, the chloroplast genome, autonomously replicating plasmid, or artificial chromosome. The neutral lipid synthesizing enzyme (E1) is selected from acyl CoA:diacylglycerol acyltransferase-1 (DGAT1), acyl CoA:diacylglycerol acyltransferase-2 (DGAT2), acyl CoA:diacylglycerol acyltransferase-3 (DGAT3), phospholipid:diacylglycerol acyltransferase (PDAT), diacyl glycerol:diacyl glycerol transacylase, bifunctional wax ester synthase DGAT (WS/DGAT), lecithin:cholesterol acyltransferase (LCAT), and an acyl-CoA:cholesterol acyltransferase (ACAT). The neutral lipid synthesizing enzyme is an acyltransferase with enzyme classification 2.3.1.X. The neutral lipid encapsulation protein is selected from oleosin, steroleosin, caoleosin, major lipid drop protein (MLDP), plastoglobulin, perilipin, and apolipoprotein. Preferred Method: In the method (M1): at least two neutral lipid synthesizing enzymes are expressed in the cell. The neutral lipid encapsulation protein is modified by creating a head to tail fusion of a single polypeptide, or by introducing at least one artificial cysteine. At least two neutral lipid encapsulation proteins are expressed in the cell. In the method (M1): the cell is cultured in a batch culture, fed-batch culture, or continuous culture. The cell is cultured in a fermenter, photobioreactor, and/or open pond. The phase of the cell cycle includes the G0, G1, S, G2, or M phase. The cell is part of a culture that is in the lag, logarithmic, or stationary growth phase. The microbial cell is manipulated to produce a neutral lipid independent of an external stressor. The stressor is an abiotic stress. The abiotic stress is nutrient deprivation. The method (M1) involves: (a) introducing a first nucleic acid construct into a first microbial cell, where the first construct comprises at least one promoter, at least one nucleic acid molecule encodes at least one neutral lipid encapsulation protein; (b) introducing a second nucleic acid construct into a second microbial cell, where the second construct comprises at least one promoter, at least one nucleic acid molecule encodes at least one neutral lipid synthesizing enzyme; (c) cross-breeding the first and second microbial cells to produce a third microbial cell comprising the nucleic acid molecule encoding the at least one neutral lipid encapsulation protein and the nucleic acid molecule encoding at least one neutral lipid synthesizing enzyme; and (d) culturing the third microbial cell in order to express the at least one neutral lipid encapsulation protein and the at least one neutral lipid synthesizing enzyme. The microbial cells simultaneously produce and accumulate a neutral lipid while continuing to grow, or the microbial cell produces a neutral lipid and undergoes cellular division simultaneously. SPECIFIC PEPTIDES - 13 Amino acid sequences are specifically claimed as amino acid sequences encoded by neutral lipid synthesizing enzyme (E1); e.g. amino acid sequence having 520 amino acids as given in the specification (SEQ ID NO:1); amino acid sequence having 312 amino acids as given in the specification (SEQ ID NO:3); amino acid sequence having 327 amino acids as given in the specification (SEQ ID NO:4); amino acid sequence having 343 amino acids as given in the specification (SEQ ID NO:6); and amino acid sequence having 430 amino acids as given in the specification (SEQ ID NO:11). 17 Amino acid sequences are specifically claimed as amino acid sequences of lipid encapsulation protein; e.g. amino acid sequence having 167 amino acids as given in the specification (SEQ ID NO:14); amino acid sequence having 144 amino acids as given in the specification (SEQ ID NO:15); amino acid sequence having 244 amino acids as given in the specification (SEQ ID NO:19); amino acid sequence having 200 amino acids as given in the specification (SEQ ID NO:23); and amino acid sequence having 79 amino acids as given in the specification (SEQ ID NO:29).    EXAMPLE - No suitable example is given.