The liver is generally considered negative for the vitamin D nuclear receptor (VDR n ), even though several studies have shown significant effects of 1,25-dihydroxyvitamin D 3 (1,25(OH) 2 D 3 ) on liver cell physiology. The low abundance of VDR n in the liver led us to propose that hepatocytes (the largest hepatic cell population) were most likely negative for the receptor, whereas the small hepatic sinusoidal and ductular cell populations that contain cell types known to express VDR n in other tissues should express the receptor. Using freshly isolated cells from normal livers as well as biliary and epithelial hepatic cell lines, our data show that the human, rat, and mouse hepatocytes express very low VDR n messenger RNA (mRNA) and protein levels. I t is generally recognized that the liver is largely negative for the vitamin D nuclear receptor (VDR n ), although estrogens have been shown to induce the appearance of the VDR n in male and female rat livers 1 and Sandgren et al. 2 reported the presence of a very low VDR n density in normal rat livers (1,300-fold lower than in intestine). Segura et al. 3 recently reported that fetal, neonatal, and adult rat hepatocytes show nuclear immunoreactivity for the VDR n , although the specificity of the labeling observed was not entirely clear.Experimental evidence indicates that the vitamin D 3 (D 3 ) hormone 1,25-dihydroxyvitamin D 3 (1,25(OH) 2 D 3 ) has selective activity in the liver. Baran et al. 4,5 have shown that 1,25(OH) 2 D 3 increases intracellular Ca 2ϩ in rat hepatocytes, although the mode of action of the hormone in these studies may be due to a membrane receptor rather than the VDR n . 6 Studies performed in our laboratory 7,8 as well as by Whitfield et al. 9,10 indicate that the liver responds to 1,25(OH) 2 D 3 , as indicated by its control of DNA polymerase ␣ activity as well as cytoplasmic and nuclear protein kinases leading to an accelerated regeneration process following two-thirds partial hepatectomy in the rat. The latter observations suggest that 1,25(OH) 2 D 3 has a significant effect on liver cell physiology during the compensatory growth process. In addition, the hormone has been reported as an inhibitor of the D 3 -25 hydroxylase 11,12 and a significant modulator of the gene encoding the mitochondrial D 3 -25/cholesterol/bile acid hydroxylase (CYP27A). 13 However, the hormone mode of action during these experimental paradigms has not been investigated and the presence of the VDR n in liver cells still remains an open question. The absence or extremely low level of VDR n reported to date in liver led us to propose that hepatocytes, which constitute the largest hepatic cell population, were most