Both glycerol-phosphate acyltransferase (GPAT) and 7.2 kb mRNAs were present at the highest level in liver. Glycerol-phosphate acyltransferase and 7.2 kb mRNA levels increased dramatically when fasted mice were refed a high carbohydrate diet. In mature 3T3-L1 adipocytes, insulin increased both glycerol-phosphate acyltransferase and 7.2kb mRNA levels 2.6 to 3-fold while dibutyryl cAMP decreased mRNA levels by 50% and 80%, respectively. These results indicate positive regulation by insulin and negative regulation by dibutyryl cAMP of both glycerol-phosphate acyltransferase and 7.2 kb mRNA.