Kinetic resolution catalysed by lipases is a well suited strategy in order to provide enantiopure organic compounds. Factors affecting the enantiomeric ratio, the E-value, such as substrate structure, temperature effects, effects due to reaction media, significance of acyl donor, water activity of organic solvents and immobilisation of the catalyst, are discussed. Allosteric effects caused by chemicals in the reaction medium, which may influence the action of the enzyme catalyst are briefly discussed. Dynamic kinetic resolution and in situ stereoinversion methods that can be used to obtain more than 50% yield of a kinetic resolution are also discussed. The determination of the absolute configuration of the produced enantiomers based on enzyme preferences is an important issue.