Lipoprotein lipase (LPL) which is the rate-limiting enzyme for the hydrolysis of the triglyceride (TG) core of circulating TG-rich lipoproteins, chylomicrons, low-density lipoproteins (LDL) and very low-density lipoproteins (VLDL) play an important role in reducing TG deposition in vivo. Recent advances indicate that LPL gene structure, synthesis, secretion and degradation had complexity, and it is regulated by many transcription factors, miRNA, interactive proteins and hormonal. Its role in atherosclerosis in the current studies is still controversial. So we focus the LPL on the structure, synthesis and degradation, function, regulation and contribution to atherosclerosis to clarify its role in cardiovascular disease (CVD).