Plasma glutathione peroxidase (pGPx) is an anti-oxidative enzyme. Using the polymerase chain reaction subtraction method, we have previously identified pGPx as a large part of the genes that are expressed following adipocyte differentiation in a bovine intramuscular preadipocyte (BIP) line. Therefore, we have analyzed the mechanism of production of pGPx in adipocytes. The expression of pGPx and C/EBPdelta increases during adipogenesis, with dexamethasone being the main effector of these genes. The expression of pGPx gene has been clearly detected in BIP cells and human adipocytes, but hardly in 3T3-L1 cells. The production of pGPx in bovine tissues is greatest in kidney and in intraperitoneal fat. We consider that the transcriptional control of pGPx in cattle might be carried out by C/EBPdelta and that the expression of pGPx might be a characteristic phenomenon of bovine adipogenesis.