Abstract: Thyroid hormone responsive spot 14 (THRSP), expressed in lipogenic tissues, is suggested as a transcription factor to regulate gene expression of rate-limiting enzymes in lipogenesis. Two THRSP isoforms, THRSPα and THRSPβ, were detected at cDNA levels in chickens and ducks. Chicken THRSPa was speculated to be associated with growth develop-ment and lipid metabolism because of significant correlation between the indels in the coding region of THRSPα and growth, as well as abdominal fat traits of chickens. The differences of THRSP structure and expression between chickens and ducks were reviewed. Furthermore, polymorphism and genetic effects of THRSP gene in chickens and ducks were analyzed.