Alterations in insulin, glucose and lipid level of serum are controversies in postmenopausal estrogen user women. Regarding the presence of estrogen receptors in both male and female and the usage of estrogen in the male patients, the effects of estrogen were investigated on the plasma insulin and glucose level, and cholesterol - HDL and LDL - HDL ratios in normal and cholesterol-fed male rabbits.41 male rabbits were examined in a period of 5 weeks in 4 groups. Groups I and II have received high cholesterol diet and groups III and IV received normal diet, where estradiol valerate was injected in groups I and III weekly. The cholesterol, HDL, LDL, glucose and insulin levels were measured before and after the experiment.Glucose level remained unchanged before and after the experiment, but the insulin level was significantly elevated in the first group (4.76± 0.31 vs. 11.13± 1.7, p<0.05) and decreased in the third group after the experiment (5.47± 0.76 vs. 4.03±0.38, p<0.05), in the meantime, the insulin level has shown significant differences in groups I and III (11.13± 1.7 vs. 4.03±0.38, p<0.05). LDL/HDL and CHO/HDL ratios were significantly different in groups III and IV after the experiment(3.01± 0.39 vs.0.44± 0.1 and 5.02+0.45 vs. 1.83±0.13 in group III and 3.12±0.82 vs. 0.36± 0.13 and 5.03±0.96 vs. 1.97±0.21 in group IV for LDL/HDL and CHO/HDL ratios, respectively, p<0.05).Finally, it seems as if estrogen has no effect on LDL reduction and HDL elevation in male, as it has in estrogen user women. Meanwhile, estrogen may promote insulin receptor resistance in male animals receiving high cholesterol diet, where in normal diet insulin receptor sensitivity was seen with estrogen usage.