TECHNOLOGY FOCUS - BIOTECHNOLOGY - Preferred Fungal Cell System: The fungal cell is a yeast cell selected from Saccharomyces, Saccharomyces cerevisae, Hansenula polymorphs, Kluyveromyces, Pichia, Candida albicans, Aspergillus, Rhodotorula rubra, Torulopsis, Trichosporon cutaneum, Trichoderma reesei, Apiofrichum curvafum, Yarrowia lipolytica, and Cryptococcus curvatus. The modification is genetic and is effectuated by the introduction of exogenous expression vector(s) into the fungal cell. The exogenous expression vector(s) is a plasmid. The genetic modification provides for an increased supply of fatty acyls to the metabolism of the fungal cell. The fungal cell is genetically modified to stimulate overproduction of fatty acids. The modification is performed to the following genes, or its expression products: ACBP, acyl-CoA-binding protein (ACB1), Acetyl-CoA carboxylase (ACC1), fatty acid synthase (FAS1, FAS2), NADP+ dependent glyceraldehyde-3-phosphate dehydrogenase (gapN), Acetyl-CoA synthetase (ACS1), Acyl-CoA:diacylglycerol acyltransferase (DGA1), Lecithin: cholesterol acyltransferase (LRO1), Acyl-CoA-sterol acyltransferase (ARE1, ARE2), and Peroxisomal acyl-CoA oxidase (POX1). The modification is performed by a knockout/deletion of genes DGA1, LRO1, ARE1, ARE2, and POX1. The modification is performed by overexpressing gene product(s) by the introduction of expression vector(s) encoding the gene product(s). Specifically, the modification of ACC1 is performed by the introduction of an expression vector and an increased expression of FAS1/FAS2 is performed by replacing the promoter. The Ser659Ala and Ser1157Ala of the ACC1 gene is replaced (SEQ ID NO. 16). The wax synthase encoded by the expression vector is heterologous. The wax synthase is obtained from Mycobacterium, Rhodococcus, Acinetobacter, Mus Musculus, and/or Marinobacter. Specifically, the wax synthase is selected from Acinetobacter baylyi ADP1, Marinobacter hydrocarbonoclasticus DSM 8798, Rhodococcus opacus PD630, Mus musculus C57BU6, and Psychrobacter articus 273-4. The gene expressing the wax synthase is codon optimized and comprises a sequence encoded by any one of SEQ ID NO. 1 or 4-7. The wax synthase is encoded by the expression vectors pSP-B1, pSP-B2, pSP-B3, pSP-B4 and/or pSP-B5. The expression vector encoding the wax synthase(s) is an episomal plasmid (single copy plasmids) or a high-copy plasmid. The expression vector encoding the wax synthase provides for chromosomal integration into the chromosome of the fungal cell. In the system, the carbohydrates are supplied as an external substrate to the fungal cell system for the production of FAEE. The carbohydrates are selected from glucose, fructose, galactose, xylose, arabinose, sucrose, maltose, starch, cellulose, and hemicellulose. Either or both of genes Eht1p and Eeb1p of the fungal cell is/are overexpressed by the fungal cell. Specifically, the fungal cell system for overproducing fatty acids comprises a fungal cell having an increased metabolic flux towards fatty acid biosynthesis, where the fungal cell over-expresses ACC1. Sequences not defined here may be found at ftp://ftp.wipo.int/pub/published_pct_sequences/publication. EXAMPLE - No suitable example given.