This article is available online at http://www.jlr.org cholesterol homeostasis in mammals, including humans. Liver is the central organ for regulating the rate of cholesterol biosynthesis as well as coordinating the elimination of cholesterol via direct secretion into bile or by conversion to more water soluble bile acids. While dietary cholesterol fluxes through the liver in the form of chylomicron remnants taken up via the VLDL or LDL receptor, endogenously synthesized cholesterol is secreted by the liver as part of VLDL and returns to the liver either as IDL or LDL. However, excess cholesterol from nonhepatic peripheral tissues, including artery wall-associated macrophage foam cells, returns to the liver as part of HDL where about 80% of cholesterol is present as cholesteryl esters (CEs) and unesterified or free cholesterol (FC) represents less than 20% of the total HDL cholesterol. HDL-FC is thought to be rapidly and directly secreted into bile without entering the hepatic FC pools (1, 2) and the fate of HDL-associated CEs (HDL-CEs) within a hepatocyte is now beginning to be defined. We identified the neutral CE hydrolase (CEH; gene symbol CES1 in humans and Ces1d in mice) as the enzyme facilitating the intrahepatic hydrolysis of HDL-CE (3) and demonstrated the requirement of SR-BI for this process (3, 4). Gain-of-function (5) and loss-of-function (6) studies further established the role of hepatic CEH in regulating the flux of HDL-CEs to bile, preferentially as bile acids.HDL-derived cholesterol (FC or FC generated after CEH-mediated hydrolysis of HDL-CE) can potentially have multiple fates within the hepatocyte. It can either be resecreted as part of nascent HDL or VLDL following esterification; the two processes that will not facilitate the final elimination of cholesterol from the body. Alternatively, FC can either be directly secreted into bile or converted into bile acids prior to biliary secretion; the two pathways resulting in final elimination of cholesterol from the body. While selective uptake of HDL-CE/FC occurs via SR-BI at the Abstract While HDL-associated unesterified or free cholesterol (FC) is thought to be rapidly secreted into the bile, the fate of HDL-associated cholesteryl esters (HDL-CEs) that represent >80% of HDL-cholesterol, is only beginning to be understood. In the present study, we examined the hypothesis that intracellular cholesterol transport proteins [sterol carrier protein 2 (SCP2) and fatty acid binding protein-1 Due to the lack of enzymes required to degrade the steroid nucleus, balance between synthesis and elimination of cholesterol is crucial to the maintenance of whole body