In conclusion, we report for the first time that VDR ligand, calcitriol, inhibits ABCA1 mRNA expression and LXR agonist, TO-901317, induces CYP24 mRNA expression, suggesting an interaction between calcitriol and TO-901317 in prostate cancer cells, which implicates an association between VDR and LXR in prostate cancer. This evidence concerns the gene ABCA1 and prostate cancer.