The physiological role of phase I and II of xenobiotic biotransformations is their detoxification and better excretion outside the organism. UDP-glucuronosyltransferases (UGTs) being the enzymes of phase II metabolism catalyse the conjugation of glucuronic acid to the lipophilic substrate by its specific nucleophilic group. UGT isoenzymes of various substrate specificities and different expression profiles in selected tissues belong to the large UGT superfamily. Usually, glucuronidation is the detoxification process, but sometimes (morphine, tamoxifen) glucuronides express biological activity higher than or comparable to the native compound. The level of UGT gene expression is individual for patients, because of their genetic status as well as epigenetic conditions. Also, xenobiotics are able to modulate UGT level and gene expression by the interaction with nuclear receptors. Moreover, one can find a lower level of UGT in the tumour compared to normal tissue, which results in the protection against deactivation of the drug and in the promotion of its selective activity in tumor tissue. On the other hand, UGT activity is considered as the possible cause of resistance to chemotherapy. Metabolism by hepatic and intestinal UGT isoenzymes is responsible for the "first-pass effect", whereas acquired resistance consists in the induction of UGT gene expression by the chemotherapeutic or its metabolite. Moreover, UGT induction can be associated with the induction of membrane transporters, particularly proteins of the ABC family, responsible for drug excretion outside the cell. The above resistance effects can be fortified by the overexpression of selected UGT isoenzymes sometimes observed in specific types of tumours. It is also considered that many advanced tumours are characterized by a higher level of β-glucuronidase. This enzyme has a chance to be the molecular target of directed antitumour therapy, as it catalyses β-glucuronide hydrolysis, leading to active aglycones.