Hepatic steatosis is commonly present during the development of insulin resistance, and it is a clear sign of lipotoxicity attributable in part to an accelerated lipogenesis. There is evidence that a soy protein diet prevents the overexpression of hepatic sterol-regulatory element binding protein-1 (SREBP-1), decreasing lipid accumulation. Therefore, the aim of the present work was to study whether a soy protein diet may prevent the development of fatty liver through the regulation of transcription factors involved in lipid metabolism in hyperinsulinemic and hyperleptinemic Zucker obese fa/fa rats. Serum and hepatic cholesterol and triglyceride levels, as well as VLDL-triglyceride and LDL-cholesterol, were significantly lower in rats fed soy protein than in rats fed a casein diet for 160 days. The reduction in hepatic cholesterol was associated with a low expression of liver X receptor-␣ and its target genes, 7-␣ hydroxylase and ABCA1. Obesity and associated diabetes are epidemic throughout the world. Obesity is the leading cause of insulin resistance and hyperinsulinemia, which predispose to glucose intolerance, diabetes, and cardiovascular diseases. As many as 40% of type 2 diabetics develop evidence of hepatic steatosis or fatty liver (1, 2).Several lines of evidence indicate that fatty liver in insulin-resistant states is caused by the activation of the sterolregulatory element binding protein-1c (SREBP-1c), which is increased in response to high insulin levels even in resistant states (3). SREBP-1c is a member of the family of SREBP membrane-bound transcription factors that activates mainly the transcription of genes involved in fatty acid synthesis (4). Thus, an increase in SREBP-1c expression increases the rate of lipogenesis in the liver (5). Analysis of the SREBP1c promoter has revealed an insulin-responsive region that maps to a binding site for liver X receptors (LXRs), suggesting a common pathway of action (6, 7).LXRs are nuclear hormone receptors that form active heterodimers with retinoid X receptors. They are activated by oxysterols and serve as key sensors of intracellular sterol levels by regulating the expression of genes that control cholesterol absorption, storage, transport, and elimination (8). Studies have demonstrated that the addition of the synthetic LXR ligand T0901317 increased the expression of SREBP-1c (9), indicating that these nuclear receptors provide interregulatory control of the cholesterol and fatty acid metabolism.Several studies in humans and experimental animals have demonstrated that the ingestion of soy protein reduces serum cholesterol and triglycerides (10-12). Furthermore, it has been shown that soy protein consumption also reduces the accumulation of cholesterol and triglycerides in the liver, preventing the development of fatty liver (13). There is evidence that soy protein regulates the concentration of serum and hepatic lipids by different mechanisms. We have demonstrated that rats fed a soy protein diet can control serum and hepatic lipid concentration b...