Long terminal repeat (LTR) of human endogenous retrovirus K family (HERV-K) has been found to be coexpressed with sequences of closely located genes. We examined the transcribed HERV-K LTR elements in human liver and kidney tissues. Using the cDNA synthesized from mRNA of human liver and kidney, we performed PCR amplification and identified six HERV-K LTR elements. Those LTR elements showed a high degree of sequence similarity (93.3∼96.6%) with human-specific LTR. A phylogenetic tree obtained by the neighbor-joining method revealed that HERV-K LTR elements (Liv-1, 2, 3 and Kid-1, 2, 3) were belonged to group I. Our data suggests that HERV-K LTR elements are active on human liver and kidney tissues and may represent a source of genetic variation connected to human disease.