To investigate the role of Dicer phosphorylation at S1728 and S1852 sites in gemcitabine-resistant pancreatic cancer cells, we transfected PANC-1 GR/shDicer cells to express phosphomimetic Dicer S1728E/S1852E and phosphomutant Dicer S1728A/S1852A. This evidence concerns the gene DICER1 and pancreatic neoplasm.