Journal of Lipid ResearchCholesterol levels are tightly regulated in cells, and maintenance of cholesterol homeostasis is of particular importance in keratinocytes/epidermis. In addition to being an essential component of all cell membranes, cholesterol is required in differentiated keratinocytes to form lamellar bodies (LBs) ( 1, 2 ). Secretion of these unique organelles delivers lipids, including cholesterol, which mediate permeability barrier function, to the extracellular spaces of the stratum corneum (SC) ( 2 ). The ability to limit the transcutaneous movement of water and electrolytes is required for terrestrial life. Although cholesterol synthesis rates are high under basal conditions, following permeability barrier disruption, epidermal cholesterol synthesis increases ( 3 ), as do the levels of receptors such as the LDL receptor and scavenger receptor class B, member 1 that enhance the uptake of cholesterol into keratinocytes ( 4, 5 ). Inhibition of cholesterol synthesis perturbs permeability barrier function ( 6 ), and a selective deficiency in cholesterologenesis largely accounts for the barrier abnormality in chronologically aged epidermis ( 7,8 ). Cholesterol is also the precursor of an important bioregulatory molecule in keratinocytes, cholesterol sulfate (CS), which regulates epidermal keratinocyte differentiation ( 9-11 ) and corneocyte desquamation by diverse mechanisms ( 12, 13 ).Abstract ABCG1, a member of the ATP binding cassette superfamily, facilitates the effl ux of cholesterol from cells to HDL. In this study, we demonstrate that ABCG1 is expressed in cultured human keratinocytes and murine epidermis, and induced during keratinocyte differentiation, with increased levels in the outer epidermis. ABCG1 is regulated by liver X receptor (LXR) and peroxisome proliferatoractivated receptor-␦ (PPAR-␦ ) activators, cellular sterol levels, and acute barrier disruption. Both LXR and PPAR-␦ activators markedly stimulate ABCG1 expression in a doseand time-dependent fashion. PPAR-␥ activators also increase ABCG1 expression, but to a lesser degree. In contrast, activators of PPAR-␣ , retinoic acid receptor, retinoid X receptor, and vitamin D receptor do not alter ABCG1 expression. In response to increased intracellular sterol levels, ABCG1 expression increases, whereas inhibition of cholesterol biosynthesis decreases ABCG1 expression. In vivo, ABCG1 is stimulated 3-6 h after acute barrier disruption by either tape stripping or acetone treatment, an increase that can be inhibited by occlusion, suggesting a potential role of ABCG1 in permeability barrier homeostasis. Although Abcg1 -null mice display normal epidermal permeability barrier function and gross morphology, abnormal lamellar body (LB) contents and secretion leading to impaired lamellar bilayer formation could be demonstrated by electron microscopy, indicating a potential role of ABCG1 in normal LB formation and