Abstract Disclosure: K. Igarashi: None. A. Ishida: None. H. Koide: None. K. Yokote: None. It is not completely clear to what extent glucocorticoids are involved in which stages and sites of bone differentiation, development, and maintenance. we investigated the mechanism of glucocorticoid regulation through the regulation of Rho activation using a regulatory system for the expression of the RhoA activator AKAP13. To examine the effect of glucocorticoids on preosteoblasts, immortalized bone marrow mesenchymal stem cells (imBMSCs) were sown in 6-well plates at a concentration of 2x105/well and treated with various concentrations (0-1000 nM) of dexamethasone (Dex) 24 hr later, and The expression of GILZ, osteoblast and adipocyte-associated markers were evaluated using qRT-PCR. AKAP13 expression vector and AKAP13 siRNA were used to examine the response to Dex. GILZ was induced in a Dex-dependent manner on both day1 and day4. In the differentiation phase, PPARG2 expression was not changed by Dex, but GILZ was induced in a similar Dex-dependent manner. In proliferating imBMSCs, Dex treatment tended to enhance PPARG2 expression in a dose-dependent manner by introducing AKAP13 expression vectors. On the other hand, AKAP13 gene expression was significantly down-regulated in imBMSCs treated with AKAP13 siRNA, and Alp2 mRNA was up-regulated in imBMSCs treated with Dex compared to those not treated with Dex. It has a nuclear receptor binding domain and is known to be involved in osteogenesis. On the other hand, AKAP13 expression was decreased by osteoblast differentiation in an in vitro system, suggesting that AKAP13 may influence the regulation of GC action between the proliferative and differentiation phases of BMSCs. Presentation: Thursday, June 15, 2023