This report concerns the health aspects of using shellac and shellac wax as food ingredients.The Select Committee on GRAS Substances of LSRO reviewed and evaluated the available information on shellac and shellac wax in full recognition of the foregoing provisions. In reaching its conclusions on safety, the Committee, in accordance with FDA's guidelines, relied primarily on the absence of substative evidence of, or reasonable grounds to suspect, a significant risk to the public health. While the Committee realized that a conclusion based on such reasoned judgement is expected even in instances where the available information is qualitatively or quantitatively limited, it recognized that there can be instances where, in the judgement of the Committee, there are insufficient data upon which to base a conclusion. This report is intended for the use of FDA in determining the future status of these substances under the Federal Food, Drug, and Cosmetic Act. The Committee anticipates that its conclusions will be reviewed as new information becomes available.