Lipids and lipoproteins represent main risk factors for the development and the progress of atherosclerotic and cardiovascular diseases. Disorders in lipoprotein metabolism may result in diabetes mellitus, acute pancreatitis, and in the early occurrence of atherosclerotic alterations. The plasma concentration of high density lipoproteins (HDL) is inverse correlated with the risk of cardiovascular diseases as shown in epidemiologic studies. HDL play an important role in the reverse cholesterol transport. Free cholesterol from peripheral cells can be assembled in HDL particles, transformed to cholesterol esters, transported to the liver, and secreted via the bile as bile acids. The metabolism of HDL is not known in detail. Numerous factors were identified to influence the metabolism of HDL. Particularly the identification of the cholesterol efflux regulating protein adduced new insights in HDL metabolism. A detailed description of HDL metabolism is necessary for the evaluation of new therapeutic strategies for the regulation of the serum concentration of this important lipoprotein. Here we describe the known influencing factors for a better understanding of HDL metabolism.