During obesity, the expression of ABCA1 can be inhibited in human macrophages and ABCA1/ABCG1 in murine macrophages by miR-23a-5p and miR-33a-5p, which leads to impaired reverse cholesterol transport into HDL, accelerated atherosclerosis, formation of foam cells and NAFLD [164,170]. This evidence concerns the gene ABCA1 and metabolic dysfunction-associated steatotic liver disease.