The lower sensitivity of the inflamed nasal mucosa to glucocorticoids might be related to an increased expression of the glucocorticoid receptor (GR) beta isoform. We investigated GR α and GR β mRNA expression in epithelial cells from nasal mucosa and nasal polyps. GR α mRNA was at least 1000 times more expressed than GR β mRNA in both tissues. GR β expression (mean± SEM of 10 3 cDNA copies/μg of total RNA) was higher in nasal polyps (1.15±0.19; n=27; P<0.01) than in nasal mucosa (0.62±0.10; n=32). Nasal polyps with>3% of inflammatory cells had higher GR β levels (1.40±0.29; n=16) than both nasal mucosa ( P<0.01) and polyps with ≤3% of inflammatory cells (0.80±0.18; n=11; P<0.05). No difference in GR β expression was found between nasal mucosa and polyps with ≤ 3% of inflammatory cells. GR β expression correlated with the inflammatory cell number, especially with mast cells ( r=0.50, P<0.0001). There was no difference in GR α mRNA expression between nasal mucosa and nasal polyps. In summary, GR α is far more expressed than GR β in both tissues. The increased expression of GR β may be related to the presence of inflammatory cells.