11-Hydroxysteroid dehydrogenase (11-HSD) type 1 and type 2 catalyze the interconversion of inactive and active glucocorticoids. Impaired regulation of these enzymes has been associated with obesity, diabetes, hypertension, and cardiovascular disease. Previous studies in animals and humans suggested that dehydroepiandrosterone (DHEA) has antiglucocorticoid effects, but the underlying mechanisms are unknown. In this study, DHEA treatment markedly increased mRNA expression and activity of 11-HSD2 in a rat cortical collecting duct cell line and in kidneys of C57BL/6J mice and Sprague-Dawley rats. DHEA-treated rats tended to have reduced urinary corticosterone to 11-dehydrocorticosterone ratios. It was found that CCAAT/enhancer-binding protein-␣ (C/EBP-␣) and C/EBP- regulated HSD11B2 transcription and that DHEA likely modulated the transcription of 11-HSD2 in a phosphatidylinositol-3 kinase/Akt-dependent manner by increasing C/EBP- mRNA and protein expression. Moreover, it is shown that C/EBP-␣ and C/EBP- differentially regulate the expression of 11-HSD1 and 11-HSD2. In conclusion, DHEA induces a shift from 11-HSD1 to 11-HSD2 expression, increasing conversion from active to inactive glucocorticoids. This provides a possible explanation for the antiglucocorticoid effects of DHEA. Enhanced glucocorticoid effects, mainly as a result of locally disturbed glucocorticoid metabolism, contribute to diseases such as hypertension and the metabolic syndrome. 1-3 The adrenal steroid hormone precursor dehydroepiandrosterone (DHEA) is the most abundant circulating steroid in humans, with peak levels between 20 and 30 yr of age, followed by a steady, age-dependent decline. Many metabolic effects, including antiobesity, antidiabetic, and antiaging properties, have been attributed to DHEA. 4 In rodents, DHEA attenuated ischemia/reperfusion-induced oxidative stress and renal dysfunction, 5 showed beneficial effects in diabetic nephropathy, 6,7 and inhibited the age-related development of proteinuria. 8 DHEA seems to counteract several adverse effects of excessive glucocorticoid action, including a negative correlation between DHEA concentrations and body mass index, visceral adiposity, and impaired insulin sensitivity in elderly individuals 9 ; however, the molecular mechanisms underlying these antiglucocorticoid effects remain unclear.In peripheral tissues, local glucocorticoid metabolism is mainly controlled by 11-hydroxysteroid dehydrogenase (11-HSD1) and 11-HSD2. 11-HSD1 catalyzes the reduction of inactive 11-ketoglucocorticoids (cortisone, 11-dehydrocorticosterone) into active 11-hy-