Micro RNA miR-26 was identified as a liver X receptor (LXR or NR1H2,3)-repressed miRNA in macrophage cell lines (Sun D et al. 2012). miR-26 suppressed translation of ATP-binding cassette transporter A1 (ABCA1) mRNA in NR1H2,3 (LXR)‐activated human (THP-1) and mouse (RAW264.7) macrophage cell lines. Bioinformatic tools for miRNA target prediction identified a highly conserved seed regions for miR‐26a and miR‐26b in the 3′UTR of the ABCA1 transcript that was confirmed by 3’UTR luciferase assay methods (Sun D et al. 2012). Moreover, miR‐26 was shown to reduce cellular ABCA1 protein levels and abrogate NR1H2,3‐dependent cholesterol efflux in RAW264.7 cells by targeting ABCA1 and ARL4C (ARL7) mRNA (Sun D et al. 2012). Conversely, treating RAW cells with miR-26 inhibitors, increased ABCA1 protein levels, and enhanced LXR agonist-mediated cholesterol efflux (Sun D et al. 2012). TheThe Reactome event describes the miR-26- regulated translation of ABCA1 mRNA in response to NR1H2,3 natural ligands. The annotation is based on the study with GW3965 and T0901317, the synthetic agonists of NR1H2,3 (Sun D et al. 2012).