Besides in liver, hepatic lipase (HL) activity is present in adrenals, ovaries and testes where it may play a role in the delivery of HDL cholesterol required for steroidogenesis. The full-length mRNA coding for HL is only expressed in liver. In rat steroidogenic organs, the HL gene is transcribed into a truncated mRNA that lacks the first two coding exons, and which may be translated into a non-secretable 40 kDa protein cross-reacting with anti-HL antibodies. This raises questions about the tissue-specific transcription of the HL gene into two different mRNA's, and the possible function of the 40 kDa protein. Finally, it leaves the problem how the steroidogenic organs acquire the liver-derived HL activity.