Membranous immunoreactivity of SR-B1 (p = 0.0289), and cytoplasmic immunoreactivity of ACAT1 (p = 0.0004), ACAT2 (p < 0.0001), HSL (p < 0.0001) and DHCR24 (p < 0.0001) were significantly higher in compact than in clear tumor cells. Here, LIPE is linked to neoplasm.