Mechanisms for the hypocholesterolemic effetcs of $eta$-glucan remain unclear. Rats were divided into 3 groups; normal control group, atherogenic group(oral administration of cholesterol 40 mg/kg/day and vitamin $D_2$320,000 IU/kg/day),${eta}$-glucan treatment group(oral administration of atherogenic treatment and ${eta}$-glucan 0.135 g/kg/day). The ${eta}$-glucan treatment group showed moderate increases of serum lipids concentration compared with atherogenic group. In histopathological examination, aortas showed no critical lesions. The total fecal neutral sterols and bile acids excreted for 6 days was increased compared with both normal and atherogenic group. These resultulcorner suggest that mechanisms for the hypocholesterolemic effect of ${eta}$-glucan on rats were due to the inhibition of cholesterol absorption in the intestinal lumen and acceleration of cholesterol catabolism in the liver.