Oxime ethers of ${eta}$-oxo-${gamma}$-phenylbutanoic acids were prepared to develop more effective PPAR ${alpha}$ and ${gamma}$ dual agonists. Among them, compound 11k exhibited potent $in$ $vitro$ activities with $EC_{50}$ of 2.5 nM and 3.3 nM in PPAR ${alpha}$ and ${gamma}$, respectively. It showed better glucose lowering effects than rosiglitazone 1 and improved the lipid profile like plasma triglyceride in db/db mice model.