Aim To establish a macrophage derived foam cell model from human monocytic U937 cell line. Methods U937 cells were incubated with 80mg/L oxidized low density lipoprotein for 48 hours. High performance liquid chromatography (HPLC) was used for qualitative and quantitative analysis of intracellular cholesterol and cholesteryl esters. Both light microscope (using red oil O staining technique)and transmission electron microscope were applied to observe the morphology of treated and control U937 cells. Results Total intracellular cholesterol in oxidized low density lipoprotein treated U937 cells increased markedly with cholesteryl esters higher than cholesterol identified by HPLC assay. There were also many lipid droplets in these cells both under the electronic microscope and light microscope. Conclusion A novel human monocyte derived foam cell model was established by incubating U937 cells with 80 mg/L oxidized low density lipoprotein for 48 hours. 还原