The stereochemistry at C-24 and C-25 of 27-nor-5  -cholestane-3 ␣ ,7 ␣ ,12 ␣ ,24,25-pentol, a principal bile alcohol in human urine, and its biosynthesis are studied. Four stereoisomers of the C 26 -24,25-pentols were synthesized by reduction with LiAlH 4 of the corresponding epoxides prepared from (24 S )-or (24 R )-27-nor-5  -cholest-25-ene-3 ␣ , 7 ␣ ,12 ␣ ,24-tetrol. The stereochemistries at C-25 were deduced by comparison of the C 26 -24,25-pentols with the oxidation products of (24 Z )-27-nor-5  -cholest-24-ene-3 ␣ ,7 ␣ ,12 ␣triol with osmium tetraoxide. On the basis of this assignment, the principal bile alcohol excreted into human and rat urine was determined to be (24 S ,25 R )-27-nor-5  -cholestane-3 ␣ ,7 ␣ ,12 ␣ ,24,25-pentol, accompanied by a lesser amount of (24 R ,25 R )-isomer. To elucidate the biosynthesis of the C 26 -24,25-pentol, a putative intermediate, 3 ␣ ,7 ␣ ,12 ␣trihydroxy-27-nor-5  -cholestan-24-one, derived from 3 ␣ ,7 ␣ , 12 ␣ -trihydroxy-24-oxo-5  -cholestanoic acid by decarboxylation during the side-chain oxidation of 3 ␣ ,7 ␣ ,12 ␣ -trihydroxy-5  -cholestanoic acid, was incubated with rat liver homogenates. The 24-oxo-bile alcohol could be efficiently reduced to yield mainly (24 R )-27-nor-5  -cholestane-3 ␣ ,7 ␣ ,12 ␣ ,24tetrol. If a 25R-hydroxylation of the latter steroid occurs, it should lead to formation of (24 S ,25 R )-C 26 -24,25-pentol. Now it has appeared that a major bile alcohol excreted into human urine is (24