Aim To construct the mouse macrophage foam model by using oxidized low density lipoprotein(ox-LDL)； To investigate the effect of allopurinol on lipid accumulation in macrophage foam process and its mechanism. Methods Mouse macrophage cell line RAW264.7 was cultured in vitro, and foam model was constructed by using ox-LDL or Dil-ox-LDL incubating macrophage cells. Macrophage cells were treated with different concentrations of allopurinol, and MTT method was used to screen the suitable experimental concentration. Macrophage cells were treated with suitable concentration of allopurinol. After Dil-ox-LDL incubation, the lipid accumulation in RAW264.7 cells was observed under confocal fluorescence microscopy. The change of total cholesterol in the cells was detected by enzymatic end point method.Semi-quantitative, fluorescence quantitative RT-PCR and Western blot were used to detect the expressions of liver X receptor α(LXRα), ATP-binding cassette transporter A1(ABCA1) mRNA and protein in cells. Results Compared with the ox-LDL induced foam model group, the lipid accumulation and total cholesterol content were significantly decreased in RAW264.7 cells of the allopurinol group. Allopurinol could cause the high expressions of LXRα, ABCA1 mRNA and protein. Conclusion Allopurinol can restrain mouse macrophage foam process induced by ox-LDL, and regulate intracellular cholesterol content through the up-regulation of LXRα-ABCA1 pathway.