In the present work, direct enzyme-catalyzed esterification of n-3 polyunsaturated fatty acids (n-3 PUFA) isolated from sardine oil was optimized to obtain structured acyglycerols. A n-3 PUFA concentrate was prepared by urea crystallization of refined sardine oil and esterification was carried out mixing free fatty acids and glycerol at different molar ratios (M = 0.48, 1.5, 3.0, 4.5 and 5.52 mol/mol), using an immobilized lipase preparation from Candida antarctica (NV-435) at different temperatures (T = 38, 45, 55, 65 and 72 °C) and reaction times (t = 0.7, 2.75, 5.75, 8.75 and 10.8 h) in a rotatable central composition design. The degree of esterification was determined by analysis of the acylglycerides produced, using liquid chromatography (HPLC-ELSD). Optimization by response surface methodology (RSM) showed that in order to obtain higher esterification levels of n-3 PUFA to glycerol (99.5%), a molar ratio of 1.3 mol n-3 PUFA/mol glycerol, time 8.3 h and temperature 38 °C, are required. However, results of this work show that it is possible to drive the reaction to any determined product (MAG, DAG or TAG) by modifying the reaction conditions.