and dietary products such as milk, eggs, meat, and fi sh. Our daily intake of SM is about 300 mg ( 1 ). SM in the diet has been shown to inhibit the colonic tumorigenesis in mice treated with chemical carcinogens ( 2 ), to promote the development of the intestinal mucosa in new born rats ( 3 ), and to inhibit cholesterol absorption in the gut ( 4,5 ). Because most of these effects can be reproduced or linked to ceramide, a hydrolytic product of SM ( 6, 7 ), it is important to study the enzymes that hydrolyze SM and generate ceramide in the gut.More than 40 years ago, Nilsson ( 8 ) identifi ed a type of enzyme in the intestinal mucosa that hydrolyses SM and generates ceramide at alkaline pH. This enzyme was thereafter named alkaline sphingomyelinase (alk-SMase) ( 9 ). Due to the fi ndings of important biological effects of sphingolipids in the last two decades ( 10-12 ), we performed several studies on alk-SMase. We have purifi ed the protein ( 13,14 ), cloned the gene ( 15, 16 ), and found potential implications of the enzyme in SM digestion ( 17 ), cell proliferation ( 18 ), colonic infl ammation ( 19 ), and cholesterol absorption ( 7 ). We also found decreased alk-SMase activity in colonic diseases such as colon cancer and colitis (20)(21)(22), and identifi ed inactive abnormal splicing forms of the enzyme in human colon and liver cancer cells ( 23,24 ).Besides alk-SMase, other SMases such as acid and neutral SMases were also identifi ed in the intestinal tract ( 9 ). A cloning study showed that alk-SMase shares no structural similarities with either acid or neutral SMase but belongs to the ectonucleotide pyrophosphatase/phosphodiesterase (NPP) family ( 15 ). Being a novel member of this family, alk-SMase is also called NPP7. Manuscript received 16 November 2010 and in revised form 20 December 2010. Published, JLR Papers in Press, December 21, 2010 DOI 10.1194 Abbreviations: alk-SMase, alkaline sphingomyelinase; APN, aminopeptidase N; BSSL, bile salt stimulated lipase; Cre-LoxP, Cre-recombinase-Locus of X over P1; ES, embryonic stem; KO, knockout; NPP, ectonucleotide pyrophosphatase/phosphodiesterase; TG, triglyceride; WT, wild-type.