The author considers the fundamental lemma for twisted endoscopy, for the units of Hecke algebras only. He proves that it is true if two other lemmas are true: the fundamental lemma for Lie algebras (and non-twisted endoscopy) and another lemma called ""non-standard fundamental lemma"". This lemma assert equality between stable orbital integrals on the Lie algebras of two groups as a symplectic group and an odd special orthogonal group of the same rank. A similar result is proved for transfer conjecture.