Given that miR-139-5p has been established to regulate NR5A2 expression by binding with the conserved site of NR5A2 in the 3′UTR region, the changes in NR5A2 expression levels are related to the expression changes in miR-139-5p, which was confirmed with four esophageal cancer cell lines. This evidence concerns the gene NR5A2 and esophageal cancer.