This article is available online at http://www.jlr.org of HDL is the only pathway to remove excess cholesterol from peripheral tissues and thus protect from atherosclerosis ( 1, 2 ).Two ATP binding cassette (ABC) transporters are involved in HDL generation. ABCA1 transports free cholesterol and phosphatidylcholine to lipid-free apolipoprotein A-1 and generates lipid-poor preHDL. ABCG1 is predicted to further transfer free cholesterol to lipid-poor HDL ( 3, 4 ). Indeed, mice lacking ABCG1 accumulate lipids in macrophages and hepatocytes when fed a high-fat and a high-cholesterol diet ( 5 ). Moreover, the knockout of both ABCA1 and ABCG1 in mice results in dramatic foam cell formation and the acceleration of atherosclerosis ( 6 ). These data suggest that ABCG1 plays a critical role in cellular cholesterol homeostasis.We have reported that ABCG1 mediates the effl ux of cholesterol and choline phospholipids, especially sphingomyelin (SM) ( 7 ), and that cholesterol effl ux by ABCG1 is dependent on the cellular SM level ( 8 ). However, it is unclear whether ABCG1 selectively transports cholesterol and SM. Furthermore, the biochemical analysis of ABCG1 with the purifi ed protein have not been reported, although Cserepes et al. (9) reported some biochemical properties by using crude membranes from insect cells. To address these issues, we established a procedure to purify ABCG1 and then analyzed its ATPase activity. Our results suggest that ABCG1 is an active lipid transporter and possesses synergistically coupled binding sites for cholesterol and SM. Cholesterol is an important component of cellular membranes and a source of various steroid hormones. However, excess cholesterol is toxic for cells and becomes a risk factor for atherosclerosis. Therefore, cholesterol level is strictly regulated by synthesis, intake, storage as an esterifi ed form, and effl ux. The generation