Based on these previous findings, we put forward the undermentioned supposition: (1) palmitate suppresses FoxO1 expression and subsequently promotes PPARγ and G0S2 expression and suppresses ATGL expression, (2) the inhibition of ATGL-dependent lipolysis is conducive to palmitate-stimulated fat accumulation in the liver, and (3) FoxO1 overexpression reduces G0S2 and increases ATGL expression, accordingly having a preventive effect against palmitate-stimulated hepatic steatosis. Here, FOXO1 is linked to fatty liver disease.