Bile acids are important and necessary for the effective lipid digestion. Recently, bile acid receptors have been detected at different tissues such as liver, placenta, lung, spleen, breast, adrenal gland, pituitary gland, kidney, brain and skeletal muscle. TGR5 and FXR are the mostly known bile acid receptors in many tissues. Bile acids can effect both carbohydrate and lipid metabolism, and intrauterine growth by stimulating the bile acid receptors. Bile acid receptors, especially the TGR5 and FXR may have important roles on lots of metabolisms. Bile acid levels may be suggested in the etiopathogenesis of unexplained metabolic disorders. Future studies particularly regarding the receptor-associated gene expression might produce new investigations for many metabolic disease therapies. Bile acid receptor-based animal studies have shown that bile acid receptor agonists or antagonists can be used in the treatment of many diseases. Bile acid receptors such as TGR5 and FXR may also be used as diagnostic markers in some diseases. In addition, gut microbiota contributes to the physiological and pathological activity of bile acids and salts by increasing the diversity, and may play decisive and important roles in bile acid metabolism.