Background: CD14 pathway is at the crossroads between infection and inf lammati on. In human pathology, divergent results have been reported on the relationship between a polymorphism in the promoter of receptor CD14 (C260T), expression of soluble CD14(sCD14) receptor and atherosclerosis. The aim of the study was to in vestigate in a cross-sectional population-based sample the relationships betwe en C260T polymorphism in CD14 gene, sCD14 blood levels and arterial wall. Method s: Among 1015 subjects, randomly recruited by the Toulouse MONICA center between 1995 and 1997, 899 subjects with complete data for all the measurements, were a nalyzed. sCD14 was measured using an immunoenzymatic method. Common carotid inti ma-media thickness (IMT) and the presence of plaques in the carotid and femoral arteries were assessed by ultrasonography. A genotypic examination for the CD14 C260T polymorphism was performed. Results: An increase in sCD14 expression was observed in subjects carrying t allele (P < 0.01). No significant difference in intima-media thickness, number of plaques and pulse wave velocity was noticed a ccording to C260T polymorphism. An interaction (P < 0.05) was observed between C 260T polymorphism and current smoking in sCD14 expression: among smokers, no sig nificant change in sCD14 was observed in individuals carrying t allele. Conclusi on: Although (C260T) polymorphism in CD14 gene in this study is associated with expression of sCD14, no significant association was found between this polymorph ism and early markers of atherosclerosis. This polymorphism affects plasma level s of sCD14 in relation to current smoking status. Further studies are needed to determine whether this interaction influences the deleterious effect of smoking on vascular events. Background: CD14 pathway is at the crossroads between infection and inf lammati on. In human pathology, divergent results have been reported on the relationship between a polymorphism in the promoter of receptor CD14 (C260T), expression of soluble CD14 (sCD14) receptor and atherosclerosis . The aim of the study was to to vestigate in a cross-sectional population-based sample the relationships betwe C260T polymorphism in CD14 gene, sCD14 blood levels and arterial wall. Method s: Among 1015 subjects, randomly recruited by the Toulouse MONICA center Common carotid inti ma-media thickness (IMT) and the presence of plaques in the carotid and femoral arteries were measured by ultrasonography. A genotypic examination for the CD14 C260T polymorphism was performed. Results: An increase in sCD14 expression was observed in subjects carrying t allele No significant difference in intima-media thickness, number of plaques and pulse wave velocity was noticed a ccording to C260T polymorphism. An interaction (P <0.05) was observed between C 260T polymorphism and current smoking in sCD14 expression: among smokers, no sig nificant change in sCD14 was observed in individuals carrying t allele. Conclusi on: Although (C260T) polymorphism in CD14 gene in this study is associated with expression of sCD14, no significant association was found between this polymorph ism and early markers of atherosclerosis. This polymorphism affects plasma level s of sCD14 in relation to current smoking status. Further studies are needed to determine whether this interaction influences the deleterious effect of smoking on vascular events.