S100 calcium binding protein P (S100P) is a calcium-binding protein that is associated with cancer, and functional analysis of the S100P promoter identified SMAD, signal transducer and activator of transcription (STAT)/CREB and SP/KLF binding sites as key regulatory elements in the transcriptional activation of the S100P gene in cancer cells [38]. This evidence concerns the gene SOAT1 and cancer.