I am not sure. One source is from cod liver oil which comes from Atlantic cod and is extracted from their livers. Obviously they are killed and I would assume the other parts of the fish are then used for food. The second source is from sheep’s wool and you can read about that here http://www.vitamindwiki.com/How+vitamin+D+is+made+from+sheep+wool+-+Feb+2011. No sheep die but I guess it would be considered non-vegan by strict vegetarians.