Rodriguez-Cuenca, S., M. Monjo, A. M. Proenza, and P. Roca. Depot differences in steroid receptor expression in adipose tissue: possible role of the local steroid milieu. Am J Physiol Endocrinol Metab 288: E200 -E207, 2005. First published September 14, 2004; doi:10.1152/ajpendo.00270.2004.-Sex hormones play an important role in adipose tissue metabolism by activating specific receptors that alter several steps of the lipolytic and lipogenic signal cascade in depot-and sex-dependent manners. However, studies focusing on steroid receptor status in adipose tissue are scarce. In the present study, we analyzed steroid content [testosterone (T), 17-estradiol (17-E 2), and progesterone (P4)] and steroid receptor mRNA levels in different rat adipose tissue depots. As expected, T levels were higher in males than in females (P ϭ 0.031), whereas the reverse trend was observed for P 4 (P Ͻ 0.001). It is noteworthy that 17-E2 adipose tissue levels were higher in inguinal than in the rest of adipose tissues for both sexes, where no sex differences in 17-E 2 tissue levels were noted (P ϭ 0.010 for retroperitoneal, P ϭ 0.005 for gonadal, P ϭ 0.018 for mesenteric). Regarding steroid receptor levels, androgen (AR) and estrogen receptor (ER)␣ and ER densities were more clearly dependent on adipose depot location than on sex, with visceral depots showing overall higher mRNA densities than their subcutaneous counterparts. Besides, expression of ER␣ predominated over ER expression, and progesterone receptor (PR-B form and PR-AϩB form) mRNAs were identically expressed regardless of anatomic depot and sex. In vitro studies in 3T3-L1 cells showed that 17-E 2 increased ER␣ (P ϭ 0.001) and AR expression (P ϭ 0.001), indicating that estrogen can alter estrogenic and androgenic signaling in adipose tissue. The results highlighted in this study demonstrate important depot-dependent differences in the sensitivity of adipose tissues to sex hormones between visceral and subcutaneous depots that could be related to metabolic situations observed in response to sex hormones. steroid receptors; testosterone; 17-estradiol; progesterone VISCERAL AND SUBCUTANEOUS adipose tissues display different metabolic properties, manifested by differences in the expression level of genes involved in fat cell metabolism, and in the secretion of adipose factors that could be involved in some pathologies in both rodents and humans (2, 3, 51, 59). Moreover, the existence of sex differences in adipose tissue metabolism affecting distribution pattern is well known. In this respect, we have previously investigated in rats the overall effect of sex and regional locations of the adipose tissue on some of the mechanisms affecting the lipolytic capacity, such as adrenergic receptor balance (45, 48) and several cascade steps at the postreceptor level, such as adenylyl cyclase, protein kinase A and hormone-sensitive lipase (45). It has been suggested that these sex-dependent differences are due to variations in the hormonal environment, as sex hormones play an impor...