Previous studies suggest that polyunsaturated fatty acids with long carbon chains such as eicosapentaenoic acid(EPA) and docosahexaenoic acid(DHA) have several health benefits. However metabolic consequences of these fatty acids themselves and their regulation of transcriptional activity involving glucose utilization are not well established. Thus, the purpose of this study was to investigate how EPA influx affects cellular lipid accumulation and gene expressions involving $de$ $novo$ lipogenesis in hepatocyte cultures. Compared to oleic acid treatment, EPA treatment showed remarkably decreased cellular TG conversion and accumulation, along with phospholipids at a lower extent. As expected, EPA increased mRNA expression involving fatty acid influx and lipid droplet formation, but did not affect mRNA expression involving glucose utilization. EPA increased transcriptional activity of PPAR-${alpha}$ and glucose responsive transcription factor when transcription factor binding protein was activated. Taken together, these data suggest that EPA decreases lipid accumulation through increases of the ${eta}$-oxidation pathway without interruption of glucose utilization.