To explore the underlying mechanism by which UC-MSCs improved lipid profiles and attenuated hepatic steatosis, we assessed the transcript levels of genes related to fatty acid β-oxidation (PPARα and its target genes ACOX1, Angplt4, and Cpt1b) and lipid synthesis (LXR, ACC1, ACC2, and FASN) in the livers of the indicated groups by qRT-PCR. The gene discussed is ACOX1; the disease is fatty liver disease.