is a major contributor to the pathogenesis of insulin resistance associated with obesity and inflammation by serine phosphorylating and degrading insulin receptor substrate-1. Presently, we further found that pretreatment with TNF-␣ inhibited insulin-induced phosphorylation of Akt2 greater than Akt1. Since lipid phosphatases SH2-containing inositol 5Ј-phoshatase 2 (SHIP2) and phosphatase and tensin homologs deleted on chromosome 10 (PTEN) are negative regulators of insulin's metabolic signaling at the step downstream of phosphatidylinositol 3-kinase, we investigated the Akt isoform-specific properties of these phosphatases in the negative regulation after short-and long-term insulin treatment and examined the influence of inhibition on the amelioration of insulin resistance caused by TNF-␣ in 3T3-L1 adipocytes. Adenovirus-mediated overexpression of WT-SHIP2 decreased the phosphorylation of Akt2 greater than Akt1 after insulin stimulation up to 15 min. Expression of a dominant-negative ⌬IP-SHIP2 enhanced the phosphorylation of Akt2 up to 120 min. On the other hand, overexpression of WT-PTEN inhibited the phosphorylation of both Akt1 and Akt2 after short-but not long-term insulin treatment. The expression of ⌬IP-PTEN enhanced the phosphorylation of Akt1 at 120 min and that of Akt2 at 2 min. Interestingly, the expression of ⌬IP-SHIP2, but not ⌬IP-PTEN, protected against the TNF-␣ inhibition of insulin-induced phosphorylation of Akt2, GSK3, and AS160, whereas both improved the TNF-␣ inhibition of insulin-induced 2-deoxyglucose uptake. The results indicate that these lipid phosphatases possess different characteristics according to the time and preference of Akt isoform-dependent signaling in the negative regulation of the metabolic actions of insulin, whereas both inhibitions are effective in the amelioration of insulin resistance caused by TNF-␣. insulin signaling; SH2-containing inositol 5Ј-phoshatase 2; phosphatase and tensin homologs deleted on chromosome 10 THE ACTIVATED INSULIN RECEPTOR phosphorylates insulin receptor substrates (IRS) at tyrosine residues (17,26,28). The tyrosine phosphorylated IRS binds to the regulatory subunit of phosphatidylinositol 3-kinase (PI3-kinase), which in turn activates the p110 catalytic subunit (3,32,36). The activation of PI3-kinase is known to be important for the various metabolic actions of insulin (3,33,37). PI3-kinase functions as a lipid kinase to produce PI(3,4,5)P 3 from PI(4,5)P 2 in vivo (32). PI(3,4,5)P 3 acts as a key lipid second messenger in insulin signaling to further downstream molecules, including Akt (30, 38). Lipid phosphatases were identified to hydrolyze PI(3,4,5)P 3 in the negative regulation of insulin signaling (12,20,25). SH2-containing inositol 5Ј-phoshatase 2 (SHIP2) functions as a lipid phosphatase possessing 5Ј-phosphatase activity to hydrolyze PI(3,4,5)P 3 to PI(3,4)P 2 (38). Phosphatase and tensin homologs deleted on chromosome 10 (PTEN) act as a 3Ј-lipid phosphatase hydrolyzing PI(3,4,5)P 3 to PI(4,5)P 2 (20). Targeted disruption of the SHIP2 ge...