Here, we experimentally demonstrate that hepatic Niemann‐Pick C1‐Like 1 (NPC1L1), a cholesterol re‐absorber from bile to the liver, can cause steatosis, an early stage of NAFLD using genetically engineered L1‐Tg mice characterized by hepatic expression of NPC1L1 under the control of ApoE promoter. This evidence concerns the gene NPC1L1 and steatosis.