SREBPs1 are synthesized as membrane-bound precursor proteins. As long as intracellular sterol concentrations are sufficient, SREBPs remain bound to the endoplasmic reticulum and the nuclear envelope. Upon sterol deprivation, the NH 2 -terminal portion containing the basic helix-loop-helix leucine zipper domain is cleaved by a two-step process that occurs mainly in the Golgi apparatus (1). The mature SREBPs are then transported into the nucleus in a -importin-dependent manner (2) and stimulate the transcription of genes involved in cholesterol and fatty acid metabolism. The SREBP family comprises three subtypes: SREBP-1a and SREBP-1c, which are derived from a single gene by alternative promoters and splicing, and SREBP-2, which is derived from a different gene. In addition to the sterol regulatory cleavage system, rapid degradation by the ubiquitin-proteasome pathway and another posttranslational modification, sumoylation, also regulate SREBP activity in the nucleus (3, 4). All of the data reported so far support the notion that SREBP-1c and SREBP-2 mainly regulate the transcription of genes involved in fatty acid synthesis and cholesterol metabolism, respectively, whereas SREBP-1a regulates both (5-7). SREBP-1a is the more potent activator of transcription than SREBP-1c because of a more extensive transactivation region but is expressed at a much lower level than SREBP-1c in most organs.We have identified several SREBP-responsive genes by a PCR subtraction method using a Chinese hamster ovary (CHO) cell line (CHO-487) expressing a nuclear form of human SREBP-1a with a LacSwitch inducible mammalian expression system (8). The benefit of this cell line is that it affords a higher induction of target genes, which is a crucial feature so as not to overlook any candidates, rather than a CHO cell line expressing SREBP-1c, which does not afford such a high induction level. Furthermore, the inducible genes in this cell line likely include those that are SREBP-2-responsive. Through this method we have detected SREBP-responsive genes such as the 3-hydroxy-3-methylglutaryl (HMG) CoA synthase and the stearoyl CoA desaturase-1 genes and further the ATP-citrate lyase gene (8), which catalyzes acetyl CoA synthesis. We also detected insulin-inducing gene-1, which was recently demonstrated to be a novel SCAP-binding protein regulating the proteolytic activation of SREBPs (9, 10). In the course of screening for SREBP-responsive genes, we have cloned and characterized the 5Ј-flanking region of the human SI gene.Cholesterol biosynthesis in mammals requires more than 30 enzymes, and most of this enzymatic activity is under sterolmediated feedback control (11). In the later stage of this pathway, SI catalyzes the conversion of the 8-ene isomer into the 7-ene isomer. In addition to its role in sterol isomerization, SI also functions as a multidrug-binding protein for various drugs, including the Ca 2ϩ antagonist emopamil, the immunosuppressant SR31747A, and the antiestrogen tamoxifen (12-15). Furthermore, recent genetic analyses revea...