The insulin or thyroid hormones increases HMG-CoA reductase activity and ultimately cholesterol biosynthesis. Increase in insulin or thyroxine favours upregulation of the expression of the gene for HMG-CoA reductase. Glucagon and glucocorticoids have opposite effects. Insulin decreases cAMP levels by increasing protein phsophatase activity. The dephosphorylated HMG-CoA reductase is active and increase cholesterol biosynthesis. The influx of Cholesterol into cells inhibits the transcription of genes encoding HMG-CoA synthase, HMG-CoA reductase and other enzymes of cholesterol biosynthesis, as well as the LDL receptor itself.