Resistin antagonizes insulin action in mouse, making it a potential therapeutic target for treating metabolic diseases such as diabetes. To better understand how mouse resistin gene (Retn) expression is restricted to fat tissue, we identified an adipocyte-specific enhancer located ϳ8.8-kb upstream of the transcription start site. This region contains a binding site for the master adipogenic regulator peroxisome proliferator-activated receptor ␥ (PPAR␥), and binds endogenous PPAR␥ together with its partner retinoid-X receptor ␣ (RXR␣). It also contains three binding sites for CCAAT/enhancer-binding protein (C/EBP), and is bound by endogenous C/EBP␣ and C/EBP in adipocytes. Exogenous expression of PPAR␥/RXR␣ and C/EBP␣ in non-adipocyte cells synergistically drives robust expression from the enhancer. Although PPAR␥ ligands repress Retn transcription in adipocytes, rosiglitazone paradoxically stimulates the enhancer activity, suggesting that the enhancer is not directly involved in negative regulation. Unlike expression of Retn in mouse, human resistin (RETN) is expressed primarily in macrophages. Interestingly, the region homologous to the mouse Retn enhancer in the human gene contains all three C/EBP elements, but is not conserved for the sequence bound by PPAR␥. Furthermore, it displays little or no binding by PPAR␥ in vitro. Taken together, the data suggest that a composite enhancer binding both PPAR␥ and C/EBP factors confers adipocyte-specific expression to Retn in mouse, and its absence from the human gene may explain the lack of adipocyte expression in humans.