Lipids and compositions for the delivery of therapeutics

A lipid of formula XIV or XVII

• wherein:
• R1 and R2 are each independently for each occurrence optionally substituted C10-C30 alkyl, optionally substituted C10-C30 alkenyl, optionally substituted C10-C30 alkynyl, optionally substituted C10-C30 acyl, or -linker-ligand;
• R3 is independently for each occurrence H, optionally substituted C1-C10 alkyl, optionally substituted C2-C10 alkenyl, optionally substituted C2-C10 alkynyl, alkylhetrocycle, alkylphosphate, alkylphosphorothioate, alkylphosphorodithioate, alkylphosphonate alkylamine, hydroxyalkyl, ω-aminoalkyl, ω-(substituted)aminoalkyl, ω-phosphoalkyl, ω-thiophosphoalkyl, optionally substituted polyethylene glycol (PEG, mw 100-40K), optionally substituted mPEG (mw 120-40K), heteroaryl, heterocycle, or linker-ligand;
• X and Y are each independently O, S, alkyl or N(Q);
• Q is H, alkyl, ω-aminoalkyl, ω-(substituted)aminoalkyl, ω-phosphoalkyl or ω-thiophosphoalkyl;
• A1 and A2 are each independently O, S, CH2, CHF or CF2;
• E and F are each independently for each occurrence O, S, N(Q), C(O), C(O)O, C(O)N, S(O), S(O)2, SS, O═N, aryl, heteroaryl, cyclic or heterocycle;
• Z is N or C(R3);
• Z′ is O, S, N(Q) or alkyl;
• m and n are 0 to 5, where m and n taken together result in a 3, 4, 5, 6, 7 or 8 member ring;
• and
• j is 0-10.