Unstable lipid-rich plaques in atherosclerosis are characterized by the accumulation of macrophage foam cells loaded with cholesterol ester (CE). Although hormone-sensitive lipase and cholesteryl ester hydrolase (CEH) have been proposed to mediate the hydrolysis of CE in macrophages, circumstantial evidence suggests the presence of other enzymes with neutral cholesterol ester hydrolase (nCEH) activity. Here we show that the murine orthologue of KIAA1363, designated as neutral cholesterol ester hydrolase (NCEH), is a microsomal nCEH with high expression in murine and human macrophages. The effect of various concentrations of NaCl on its nCEH activity resembles that on endogenous nCEH activity of macrophages. RNA silencing of NCEH decreases nCEH activity at least by 50%; conversely, its overexpression inhibits the CE formation in macrophages. Immunohistochemistry reveals that NCEH is expressed in macrophage foam cells in atherosclerotic lesions. These data indicate that NCEH is responsible for a major part of nCEH activity in macrophages and may be a potential therapeutic target for the prevention of atherosclerosis.Atherosclerotic cardiovascular diseases are the leading causes of mortality in industrialized countries, despite advances in the management of coronary risk factors. Heart attacks arise from thrombotic occlusion of coronary arteries following the rupture of plaques. Lipid-rich plaques, which are characterized by a plethora of CE 3 -laden macrophage foam cells, are prone to rupture (1). Thus, it is important to clarify the mechanism that eliminates CE from macrophage-derived foam cells. Foam cells are generated by the unlimited uptake of modified lipoproteins through scavenger receptors (2). Cholesterol in the lipoproteins is stored in lipid droplets as CE after re-esterification by acyl-CoA:cholesterol acyltransferase 1 (ACAT1) (3). Hydrolysis of CE is the initial step toward elimination of cholesterol from foam cells (4). Free cholesterol thus generated is re-esterified or is released from the cells primarily through ATP-binding cassette transporters (5). Thus, the balance between synthesis and hydrolysis of CE conceivably governs the level of CE in macrophages.Hydrolysis of CE in macrophages has been known for over 40 years (6). However, its molecular mechanism has yet to be fully understood. Circumstantial evidence suggests that the hydrolysis of CE in foam cell macrophages is mediated by hormonesensitive lipase (HSL), a multifunctional enzyme that catalyzes the hydrolysis of triacylglyerol (TG), diacylglycerol, CE, and retinyl ester in various organs such as adipose tissue, muscle, and testis (7,8). This belief is supported by the following facts. First, it has been demonstrated that various lines of macrophages express HSL (9 -12). Second, HSL expression is regulated coordinately with nCEH activity in murine macrophages (13). Third, we (14) and others (15) demonstrated that overexpression of HSL is associated with increased hydrolysis of CE stores in THP-1 and RAW264.7 macrophages.However, recent ...