Peroxisomes, cytoplasmic organelles limited by a single membrane and with a matrix of moderate electron density, are present in a great number of cells, namely in adrenal cortex and other steroid-secreting organs. Presently peroxisomes are considered to be involved in important metabolic processes. They intervene in: (1) the production and degradation of H2O2; (2) biosynthesis of ether-phospholipids, cholesterol, dolichol, and bile acids; (3) oxidation of very long chain fatty acids, purines, polyamines, and prostaglandins; (4) catabolism of pipecolic, phythanic and glyoxylic acids; and (5) gluconeogenesis. Recent studies demonstrated that the experimental alterations in the normal steroidogenesis, produce significant morphological and biochemical changes in peroxisomes. Besides this, the presence of 3-hydroxy-3-methylglutaryl-coenzyme A reductase (the key enzyme in the de novo cholesterol synthesis from acetate) and of sterol carrier protein-2 (SCP2), which is involved in the cholesterol metabolism and steroid metabolic pathways, are located in peroxisomes of steroid-secreting cells. In addition, patients with peroxisome diseases present deficiency in steroidogenesis, as well as reduced levels of SCP2. These data pointed out the important role of peroxisomes in steroid biosynthesis.