IntroductionThe corpus luteum plays an important role in the regulation of the goat estrous cycle. This role is performed largely by progesterone synthesized by this temporary endocrine gland. If the ovum is not fertilized, the corpus luteum regresses and allows a new estrous cycle to proceed. The mature corpus luteum is composed of heterogeneous cell populations that differ in steroidogenic capability, cell size, and appearance of cell organelles. Luteal tissue consists of steroidogenic and nonsteroidogenic cell populations including blood cells, fibroblasts, and endothelial cells (1,2). Steriodogenic cells in the mammalian corpus luteum are classified into 2 categories: large luteal cells and small luteal cells, each with different morphologies and functions (1,3,4). 3β-Hydroxysteroid dehydrogenase (3β-HSD) is an enzyme that catalyzes the synthesis of progesterone from pregnenolone (5). Thus, steroidogenic cells can be identified by the determination of 3β-HSD activity during the cell counting process (6). In goats, as in other mammals, the luteal cell size progressively increases as more and more small-sized cells achieve the process of cell differentiation to form large luteal cells during the progress of the luteal phase (2,3).Percoll is a substance commonly used for luteal cell fractionation and enrichment in pigs (7), humans (8,9), and goats (10). It was reported that there were no significant differences between cells isolated from corpora lutea collected on days 5 and 15 of the estrous cycle in terms of progesterone accumulation. In contrast, cell fractions having mostly large cells produced more progesterone in comparison to cell fractions having mostly small cells (10).As cholesterol is the precursor for the steroid hormones, supplementation of the culture media with cholesterol is obviously a factor in the control of the rate of progesterone synthesis. Cholesterol can be provided from either plasma lipoproteins or de novo cellular synthesis (11). The cholesterol that arrives at the ovary via the blood stream is transported by either high-density lipoprotein (HDL) or low-density lipoprotein (LDL), depending on the animal species. LDL cholesterol accounts for the majority of blood cholesterol in pigs (12), whereas HDL cholesterol predominates in goats (13) and bovines (14).There are a number of factors that contribute to the development and maintenance of the corpus luteum. Among them, luteinizing hormone (LH) is the most common agent studied in vitro in many species, including bovine (15), ovine (16), porcine (17), and rat (18) species. It is well established that the in vivo function of LH is primarily to stimulate the maturation and ovulation of antral follicles, and secondly to stimulate the development