Effects of EPA and OEPA on the expression of acetyl-CoA carboxylase-1 (ACC; A), fatty acid synthase (FAS; B), stearoyl-coenzyme A desaturase-1 (SCD-1; C), glycerol-3-phosphate acyltransferase (GPA; D), ATP-binding cassette sub-family A member 1 (ABCA1; E) and peroxisome proliferator-activated receptor γ co-activator 1β (PGC-1β; F) mRNAs. Each fatty acid (60 μM) was added to HepG2 cells with T0901317 (10 nM) and vitamin E (10 μM) as noted in serum-free medium containing 0.1% BSA. The final ethanol concentration was 0.3%. After 24 h incubation, ACC, FAS, SCD-1, GPA, ABCA1 and PGC-1β mRNA levels were quantified by real-time quantitative PCR. Values of ACC, FAS, SCD-1, GPA, ABCA1 and PGC-1β mRNAs was adjusted by that of 18 s rRNA (internal control). Expression levels are presented as -fold induction relative to the vehicle control (vitamin E and ethanol). Data are reported as means ± SD (n = 3/group). Values with different letters are significantly different (p < 0.05).