ATP binding cassette transporter G1 (ABCG1) is a membrane half-transporter which is the member of ATP-binding cassette (ABC) transporter super-family, it has an important role of regulating the cholesterol and phospholipids effluence. ABCG1 and ABCA1 synergize to mediate cholesterol effluence to HDL (high density lipoprotein). The expression of ABCG1 is mainly regulated by the liver X receptor/the lactochrome receptor system (LXR/RXR). Although the ABCG1 plays an important role in balancing the lipids, its role in cardiovascular disease (CVD) in the animal studies is still controversial. The issue focuses the ABCG1 on the structure, the function, the regulation and the contribution to CVD.