Epithelial tissues are mainly composed of epithelial cells, covering both internal and external surfaces of our body. To maintain epithelial homeostasis, cellular functions, such as proliferation, migration, and differentiation, are flexibly regulated in response to changes in the cellular status, thereby contributing to barrier formation, immune reaction, and wound closure. Polyunsaturated fatty acids (PUFAs) are precursors of various lipid mediators that maintain tissue homeostasis by exerting characteristic bioactivities. This review aimed to summarize the role of PUFA-derived lipid mediators in epithelial cell functions, mainly focusing on the epidermis, cornea, and intestinal epithelium. Key words polyunsaturated fatty acid; lipid mediator; epithelium 2. PUFA-DERIVED MEDIATORS THAT REGU-LATE EPITHELIAL HOMEOSTASIS 2.1. COX Metabolites COXs are rate-limiting enzymes in the production of prostanoids, such as prostaglandins and thromboxanes from AA. COX has two isozymes, COX1 and COX2. COX1 is referred to as a "constitutive isozyme" that