c Inhibition of adipocyte lipolysis by insulin is important for whole-body energy homeostasis; its disruption has been implicated as contributing to the development of insulin resistance and type 2 diabetes mellitus. The main target of the antilipolytic action of insulin is believed to be phosphodiesterase 3B (PDE3B), whose phosphorylation by Akt leads to accelerated degradation of the prolipolytic second messenger cyclic AMP (cAMP). To test this hypothesis genetically, brown adipocytes lacking PDE3B were examined for their regulation of lipolysis. In Pde3b knockout (KO) adipocytes, insulin was unable to suppress -adrenergic receptor-stimulated glycerol release. Reexpressing wild-type PDE3B in KO adipocytes fully rescued the action of insulin against lipolysis. Surprisingly, a mutant form of PDE3B that ablates the major Akt phosphorylation site, murine S273, also restored the ability of insulin to suppress lipolysis. Taken together, these data suggest that phosphorylation of PDE3B by Akt is not required for insulin to suppress adipocyte lipolysis.A dipose tissue serves the highly specialized function of storing excess energy in the form of triglycerides (TG) until a time of caloric need. These lipid stores are then hydrolyzed into glycerol and free fatty acids (FFAs), a process termed lipolysis, and released into circulation to provide energy to other tissues. The intricate balance maintained by adipose tissue in response to nutritional status is essential for whole-body energy homeostasis. The importance of the control of lipid storage is illustrated by the consequences of an excess of dietary lipids, which leads to inappropriate deposition of neutral lipid in nonadipose cell types and insulin (Ins) resistance (1). While much is known about the regulatory mechanisms that govern lipid metabolism, there are questions that remain unresolved, such as how lipolysis is suppressed following nutrient intake.Adipocytes are specifically poised to respond to lipolytic stimulation in a dynamic fashion. During fasting, catecholamines initiate the canonical -adrenergic receptor (-AR) signaling cascade, leading to the generation of the second messenger cyclic AMP (cAMP) and subsequent activation of protein kinase A (PKA). Two key protein targets of PKA, perilipin 1 (PLIN1) and hormone-sensitive lipase (HSL), help facilitate the robust lipolytic response resulting in the sequential hydrolysis of TG first to diacylglycerol (DG), then to monoacylglycerol (MG), and finally to glycerol and FFA (2). PLIN1 associates with and protects the neutral lipid droplet from lipases in the unstimulated (basal) state to maintain lipid storage (3). However, phosphorylation of PLIN1 by PKA leads to the release of comparative gene identification-58 (CGI-58), allowing it to associate with and activate adipose triglyceride lipase (ATGL), the first enzyme in the lipolytic cascade (4, 5). In addition, upon PKA phosphorylation, HSL translocates from the cytosol to the surface of the lipid droplet, where it hydrolyzes DG to MG (6, 7). The final hydr...