In human fetal pancreas, we identified two cDNA transcripts of the bile salt-dependent lipase (BSDL) using reverse transcription followed by polymerase chain reaction (RT-PCR). The sequence of four overlapping segments obtained by RT-PCR matched the sequence of the 2.2 kb cDNA cloned from human adult pancreas (Reue et al. (1991) J. Lipid Res. 32, 267-276). A second RT-PCR product of approx. 1.1 kb was evidenced, the sequence of which corresponds to that of the BSDL-pseudogene transcript (Nilsson et al. (1993) Genomics, 17, 416-422). The short transcript is present in all tissues examined whereas the former one (2.2 kb) is either poorly (in liver and kidney) or not at all expressed in adult tissues, excepted in the pancreas. On the other hand, the 2.2 kb transcript specific of the BSDL gene was detected in all fetal tissues examined as early as the 6th week of gestation. Results also suggested that the fetal pancreas contains more 2.2 kb transcript than its adult counterpart. Therewith, BSDL was immuno-precipitated from fetal liver. The role of BSDL-gene expression during the fetal life is discussed.