The horizontal and complete lifts from a manifold M n to its cotangent bundles T ∗ ( M n ) were studied by Yano and Ishihara, Yano and Patterson, Nivas and Gupta, Dambrowski, and many others. The purpose of this paper is to use certain methods by which f λ ( 7 , 1 ) -structure in M n can be extended to T ∗ ( M n ) . In particular, we have studied horizontal and complete lifts of f λ ( 7 , 1 ) -structure from a manifold to its cotangent bundle.