The liver X receptors (LXRs) play a key role in cholesterol and bile acid metabolism but are also important regulators of glucose metabolism. Recently, LXRs have been proposed as a glucose sensor affecting LXR-dependent gene expression. We challenged wild-type (WT) and LXR␣ Ϫ/Ϫ mice with a normal diet (ND) or a high-carbohydrate diet (HCD). Magnetic resonance imaging showed different fat distribution between WT and LXR␣ Ϫ/Ϫ mice. Surprisingly, gonadal (GL) adipocyte volume decreased on HCD compared with ND in WT mice, whereas it slightly increased in LXR␣ Ϫ/Ϫ mice. Interestingly, insulin-stimulated lipogenesis of isolated GL fat cells was reduced on HCD compared with ND in LXR␣ Ϫ/Ϫ mice, whereas no changes were observed in WT mice. Net de novo lipogenesis (DNL) calculated from V O2 and V CO2 was significantly higher in LXR␣ Ϫ/Ϫ than in WT mice on HCD. Histology of HCD-fed livers showed hepatic steatosis in WT mice but not in LXR␣ Ϫ/Ϫ mice. Glucose tolerance was not different between groups, but insulin sensitivity was decreased by the HCD in WT but not in LXR␣ Ϫ/Ϫ mice. Finally, gene expression analysis of adipose tissue showed induced expression of genes involved in DNL in LXR␣ Ϫ/Ϫ mice compared with WT animals as opposed to the liver, where expression of DNL genes was repressed in LXR␣ Ϫ/Ϫ mice. We thus conclude that absence of LXRs stimulates DNL in adipose tissue, but suppresses DNL in the liver, demonstrating opposite roles of LXR in DNL regulation in these two tissues. These results show tissue-specific regulation of LXR activity, a crucial finding for drug development. high carbohydrate; energy regulation; metabolism; insulin resistance OBESITY AND ASSOCIATED COMPLICATIONS such as cardiovascular diseases and diabetes represent a major health problem in Western countries. The molecular mechanisms behind metabolic disorders are poorly understood but typically involve deregulation of cholesterol, lipid, and carbohydrate metabolism as well as impaired insulin signaling. The principal function of insulin is to maintain blood glucose and nonesterified fatty acid (NEFA) concentrations nearly constant despite the fluctuations during dietary intake of carbohydrates and lipids. De novo lipogenesis (DNL), i.e., the synthesis of fatty acids from nonlipid substrates, mainly carbohydrates, is nutritionally regulated. Both glucose and insulin signaling pathways are engaged in response to dietary carbohydrates to synergistically induce expression of glycolytic and lipogenic genes in the liver (12).Liver and adipose tissue are the two main sites of DNL in mice (32, 46). In humans, DNL capacity of adipose tissue remains controversial. Diraison et al. (14) found that a highcarbohydrate diet (HCD) in humans does not upregulate DNL or expression of lipogenic genes in adipocytes, whereas hepatic DNL is increased two-to threefold. Letexier et al. (32) concluded that DNL is reduced in human adipose tissue compared with rodents due to a lower abundance of sterol-responsive element-binding protein-1c (SREBP-1c) protein (...