The cooperation of liver X receptors (LXRs) α and β and retinoic X receptor (RXR) modulate the expression of several genes involved in lipid metabolism in hepatocyte and macrophages. RXR is the receptor for 9-cis retinoic acid and dimerizes with VDR, TR, PPAR and several novel receptors including liver X receptors LXRα (also referred to as RLD-1), LXRβ and FXR. FXR and LXR fall into a category of proteins termed “orphan receptors” because of their lack of a defined function, and in the case of LXR, the lack of a defined ligand. Both LXR/ RXR and FXR/RXR heterodimers retain their responsiveness to 9-cis retinoic acid. LXRα and LXRβ share considerable sequence homology and several functions, respond to the same endogenous levels of and synthetic ligands and play critical roles in maintaining lipid homeostasis. LXRβ is ubiquitously expressed and enriched in tissues of neuronal and endocrine origin.