Sterol regulatory element binding proteins (SREBPs) is widely distributed in mammalian liver, white adipose tissue, adrenal gland and mammary gland, etc., and is closely related to milk fat synthesis. SREBPs can regulate genes expression of enzymes that participate in synthesis of milk fat. Synthesis process of SREBPs is regulated by many factors at transcription, translation and post-translation levels. The structure, function, tissue distribution and synthesis regulation of SREBPs, and its relation to milk fat synthesis were reviewed in this article.［Chinese Journal of Animal Nutrition, 2010，22（5）:1165-1170］