This article is available online at http://www.jlr.org target of the cholesterol-lowering drug ezetimibe ( 1, 2 ). Mice defi cient in NPC1L1 have ف 70% reduction in cholesterol absorption ( 1 ) and resistance to diet-induced hypercholesterolemia ( 3 ). NPC1L1 is widely expressed in many human tissues, with the highest expression in small intestine and in the liver ( 3, 4 ). In mice and rats, npc1l1 is predominantly expressed in the small intestine, whereas all others tissues showed expression levels <10% of the intestinal expression ( 1, 5 ). The exact function of NPC1L1 in the human liver is currently unknown. It was recently reported that NPC1L1 facilitates the uptake of free cholesterol from the culture medium in human ( 6 ) and rat ( 7 ) hepatoma cells. Previous reports also showed that NPC1L1 localizes to the canalicular membrane in hepatocytes ( 6,8 ). Transgenic mice overexpressing human NPC1L1 in the liver had dramatically decreased biliary cholesterol concentration, which was returned to normal with ezetimibe treatment ( 8 ). This suggests that hepatic NPC1L1 could be another target of ezetimibe in humans.Several genes involved in cholesterol synthesis and uptake are regulated by sterol regulatory element binding protein 2 (SREBP2). Activation of SREBP2 is dependent on the cholesterol status of the cell ( 9 ). When cellular cholesterol levels are low, SREBP2 is proteolytically cleaved to release the N-terminal portion to generate the mature form that can enter the nucleus and bind to sterol regulatory elements (SREs) or E-boxes in the promoter of various genes and affect gene expression ( 9, 10 ).Hepatic nuclear factors (HNFs) 1 and 4 are expressed in various organs, including the liver, intestine, and panAbstract Niemann-Pick C1-like 1 (NPC1L1), a key regulator of intestinal cholesterol absorption, is highly expressed in human liver. Here, we aimed to gain more insight into mechanisms participating in its hepatic regulation in humans. Correlation analysis in livers from Chinese patients with and without gallstone disease revealed strong positive correlations between NPC1L1 and sterol regulatory element binding protein 2 (SREBP2) ( r = 0.74, P < 0.05) and between NPC1L1 and hepatic nuclear factor ␣ (HNF4 ␣ ) ( r = 0.53, P < 0.05) mRNA expression. HNF4 ␣ is an upstream regulator of HNF1 ␣ ; thus, we also tested whether HNF1 ␣ participates in the regulation of NPC1L1. We showed a dose-dependent regulation by SREBP2 on the NPC1L1 promoter activity and mRNA expression in HuH7 cells. Chromatin immunoprecipitation assay confi rmed the binding of SREBP2 to the promoter in vivo. Surprisingly, HNF4 ␣ slightly decreased the NPC1L1 promoter activity but had no effect on its gene expression. By contrast, HNF1 ␣ increased the promoter activity and the gene expression, and an important HNF1 binding site was identifi ed within the human NPC1L1 promoter. ChIP assays confi rmed that HNF1 ␣ can bind to the NPC1L1 promoter in vivo. Niemann-Pick C1-like 1 (NPC1L1) is a key regulator of intestinal cholesterol absorption a...