This study aimed to understand the physiological status of the beet armyworm, Spodoptera exigua at low developmental threshold temperature (LTT) through analysis of gene-expression patterns associated with different functions (metabolism, nervous system, immune, and stress). The estimated LTTs for egg, larval, and pupal developments varied with $5.5{sim}11.6^{circ}C$. Larvae were able to develop at the lower temperatures than eggs and pupae. However, the physiological LTT ($15^{circ}C$) in the fifth instar was much higher than the estimated LTT ($10.3^{circ}C$). Gene expression patterns estimated by a quantitative RT-PCR (qRT-PCR) indicate that most genes in different functional groups increased their expressions with increase of larval instars. In the same fifth instar, as the treatment temperatures increased, the gene expression levels increased. Moreover, the newly molted fifth instar larvae were different in their gene expression rates according to their previous culturing temperatures. Most gene expressions were suppressed in the fifth instar larvae at the physiological LTT ($15^{circ}C$). However, the larvae at $15^{circ}C$ gradually exhibited significant increase in the gene expression rates with rearing time just like those at the higher temperature. These results suggest that S. exigua at LTT exhibits a typical gene expression pattern with maintaining significantly suppressed levels.