The composition of lipophilic fractions of homeopathic matrix tinctures of Urtica dioica L. (I) and U. urens L. (II) derived from freshly collected plants and dried (desiccated) material (herb and roots) was studid using GC-MS techniques. The analyses of n-hexane extracts of tincture I revealed 43 compounds (of which 27 were identified) whereas the analysis of the extract of tincture II revealed 28 compounds (21 identified). The extract from I contains fatty acids in the form of ethyl esters, terpenoids (apiol, eugenol), squalene, and some other substances. The main fatty acids are palmitic, linolenic, and nonadecanoic. Tincture of I obtained from a desiccated raw material contains ethyl esters of linoleic and 2,3-benzofurandicarboxylic acids, which are not found in II. Tincture obtained from freshly collected material contains greater amounts of ethyl esters of oleic, 9-oxononanoic, 4-hydroxy-3-methoxybenzoic acids, 3-ethyl-4-methyl-(1H)-pyrrol-2,5-dione, 5,6,7,7a-tetrahydro-2(4H)-benzofuranone, and eugenol. The extract of tincture II contains significant amounts of palmitic, linoleic, and linolenic acids and 3,7,11,15-tetramethyl-2-hexadecen-1-ol. Some of the identified substances, including ethyl esters of heptadecenoic, arachic, 8,11-eicosadienoic, heneicosanoic, and behenic acids were detected only in the tincture from dried (desiccated) raw material. The lipophilic fraction of matrix tinctures from U. dioica root contain large amounts of linoleic, linolenic, and nonadecanoic acids and their isomers in addition to palmitic, myristic, 9-oxononanoic, and pentadecanoic acids. The content of identified components was greater in the tinctures from freshly collected material (except for squalene, the concentration of which increases by a factor of about four in the tincture prepared from desiccated material).