This study was conducted to determine the effect of dietary salt on the synthesis of glucocorticoids in the adrenal cortex of mice. Mice had ad libitum access to 3% sodium chloride as the only drinking fluid (high salt diet) for either 4 days or 4 weeks. Adrenocortical expression of cytochrome P450 11beta-hydroxylase, a major regulatory enzyme in the biosynthesis of glucocorticoids, was examined by immunohistochemistry and western blot analysis. Ultrastructure of adrenocortical cell and plasma level of corticosterone were analyzed as well. Size and density of lipid droplets in the cortical cell were increased by high salt diet. Four days of high salt diet decreased P450 11beta-hydroxylase in the adrenal cortex, but 4 weeks increased it. Plasma level of corticosterone changed in parallel with the Cortical level of P450 11 beta-hydroxylase. These results suggest that high salt diet may modulate the biosynthesis of glucocorticoids, at least partly, via regulating the expression of P450 11beta-hydroxylase in adrenocortical cells.