The subcellular distribution of the steroid hormone receptors has not yet been established and controversial : different methods showed different results, I.e. each type of receptor is in cytoplasmic or nuclear or both in the absence of the ligand. To elucidate the localization of receptors of adrenal steroids and estrogen, we carried out an immunocytochemistry with the use of specific antibodies and an imaging analysis by green fluorescent protein (GFP) chimera system. Without the ligand glucocorticoid receptor (GR) is in the cytoplasmic and mineralocorticoid receptor (MR) is both in the cytoplasmic and nuclear, whereas estrogen receptor (ER) a and b are both in the nucleus. Ligand induces the accumulation of all these receptors in the nucleus. The ligand-induced movement of these nuclear receptors from inactive states depends on each type of receptor.