LXR beta (liver X receptor beta) is a nuclear hormone receptor that regulates transcription involved in the metabolism of cholesterol and fatty acids. Activation of LXR beta induces reverse cholesterol transport and increases HDL cholesterol in vivo. It is a validated drug target for cardiovascular disease, and has been implicated in diabetes, inflammation and neurodegenerative disease. LXR beta and LXR alpha have a high degree of homology, but have very different tissue distribution. While LXR alpha is expressed in metabolically active tissue (such as the liver, kidney, intestine, adipose tissue, and macrophages), LXR beta is ubiquitously expressed. Both LXR beta and LXR alpha function by forming heterodimers with RXR and subsequently binding to specific DNA response elements within the regulatory regions of their target genes.