“…Successively, it was found that these structures possess oestrogen, androgen, progesterone, mineralcorticoid and glucocorticoid receptors [6][7][8][9][10][11][12], and steroidogenic enzymes, listed below, suggesting an intrinsic ability of metabolizing circulating steroids. Steroid sulfatase, 3beta-hydroxysteroid dehydrogenase, 17beta-HSD types 1 and 3, aromatase, glucuronosyltransferase, in the human lacrimal gland, Meibomian gland, cornea, and conjunctiva, and the steroid sulfotransferase only in the lacrimal and Meibomian glands [8]. A number of genes are regulated by testosterone and E2 and/or progesterone in the lacrimal and Meibomian glands, and many of these genes are related to lipid metabolism, tyrosine kinases, immune factors, extracellular matrix components, steroidogenesis, and many others [6,8].…”