As an initial step toward understanding its role in steroidogenesis, we studied the developmental profile of steroidogenic factor-1 (SF-1), a nuclear receptor that regulates the steroid hydroxylases. SF-1 transcripts first appear on embryonic day 9 (E9) in the urogenital ridge, the probable source of steroidogenic cells of both adrenals and gonads. By E11, after the adrenals and gonads are clearly separate, SF-1 transcripts are detected throughout the adrenal primordium. Thereafter, adrenal expression of SF-1 localizes to the cortex. Consistent with its proposed role in regulating cholesterol side-chain cleavage enzyme (SCC), SF-1 is expressed before SCC. During the sexually undifferentiated stage of gonadal development (E9-E12), all embryos express SF-1 in the genital ridge. As testicular cords form in males, SF-1 transcripts are diffusely expressed throughout the testis, whereas SCC mRNA is limited to the interstitium. These differences between SF-1 and SCC reflect SF-1 expression by Sertoli cells, as shown by Northern blotting and in situ hybridization. In contrast to its persistent expression in the embryonic testis, SF-1 transcripts disappear from the ovary between E13.5-E16.5, reappearing only during late gestation (E18.5). Thus, expression of SF-1 in the embryonic gonad is sexually dimorphic. Coupled with the demonstration of SF-1 mRNA in Sertoli cells, these data suggest that SF-1 plays a role in gonadal development distinct from regulating the steroidogenic enzymes. Additionally, SF-1 is expressed in the embryonic forebrain, implying a role in neural development.