Ezetimibe is the first in class 2-azetidinone that decreases plasma cholesterol by blocking intestinal cholesterol absorption. Ezetimibe effectively reduces plasma cholesterol in several species including human, monkey, dog, hamster, rat, and mouse, but the potency ranges widely. One potential factor responsible for this variation in responsiveness is diversity in ezetimibe metabolism. After oral administration, ezetimibe is glucuronidated. Both ezetimibe and the glucuronide lower plasma cholesterol; however, the glucuronide exhibits greater potency. Recent identification of Niemann-Pick C1 Like-1 (NPC1L1) as the molecular target of ezetimibe enables direct binding studies to be performed. Here, we report the cloning of NPC1L1 derived from multiple species and assess amino acid sequence homology among human, monkey, dog, hamster, rat, and mouse. The rank order of affinity of glucuronidated ezetimibe for NPC1L1 in each species correlates with the rank order of in vivo activity with monkey Ͼ dog Ͼ hamster and rat Ͼ Ͼ mouse. Ezetimibe analogs that bind to NPC1L1 exhibit in vivo cholesterol-lowering activity, whereas compounds that do not bind NPC1L1 are inactive. Specific structural components of ezetimibe are identified as critical for binding to NPC1L1. The results demonstrate that small variations in ezetimibe structure or in NPC1L1 amino acid sequence can profoundly influence ezetimibe/NPC1L1 interaction and consequently in vivo activity. The results demonstrate that the ability of compounds to bind to NPC1L1 is the major determinant of in vivo responsiveness.Hypercholesterolemia is linked to cardiovascular disease, myocardial infarction, and stroke. Blood cholesterol levels are regulated by several components, including de novo synthesis, dietary cholesterol absorption, and biliary clearance and excretion. Alteration of the rate of any of these processes can drastically affect whole-body cholesterol levels. Several pharmaceutical therapeutics have been developed that inhibit cholesterol synthesis. These agents, collectively referred to as statins, inhibit the enzyme 3-hydroxymethylglutaryl coenzyme A reductase to effectively reduce blood cholesterol levels and represent the standard of care for treatment of dyslipidemia. A new class of cholesterol-lowering therapeutics, called 2-azetidinones, decreases plasma cholesterol levels by blocking intestinal absorption of cholesterol. Ezetimibe (Zetia; Merck/Schering-Plough, Kenilworth, NJ), the first-in-class representative of the 2-azetidinones, blocks both dietary and biliary cholesterol absorption in the Article, publication date, and citation information can be found at