We demonstrated significant association of rs1922240, rs1045642 and rs2235048 in ABCB1 and rs9444348 and rs4431401 in CD73, along with serum creatinine level and unmethylation of a fragment of SOCS3 promoter, with steroid resistance in a cohort of Polish children with nephrotic syndrome, that comprised SR prediction model. The gene discussed is SOCS3; the disease is nephrotic syndrome.