Thyroid dysfunction has a great impact on lipids.Hypothyroidism is relatively common and is associated with an unfavorably affect on lipids. Hypothyroidism is present in 1.5% to 15% of the patients with hyperlipidemia.The mostcommon cause of resistance to thyroid hormone (RTH) is Heterozygous thyroid hormone receptor Beta (THRB) Gene Mutation. Thyroid hormone plays an important role in Thermogenesis and Maintenance of Homeostasis. The present study reviews the evidence that lipid metabolism regulates via thyroid hormone receptor. The liver is an important target organ of thyroid hormone. However hepatic target genes have been identified and known about the pattern of their regulation by thyroid hormone.