PROBLEM TO BE SOLVED: To provide a novel LXR agonist that has high specificity and high safety to a liver X receptor [LXR (LXRα and LXRβ)] being a nuclear receptor.SOLUTION: A 24-Nor(1) expressed in formula (I) or pharmaceutically acceptable salt thereof has excellent LXR agonist activity comparing to an existing component derived from bile acid or its derivative, and has a function as an excellent lipid metabolism improver in which adverse effect such as triglyceride synthesis is lightened.SELECTED DRAWING: Figure 2【課題】核内受容体である肝臓X受容体[LXR(LXRα及びLXRβ)]に対して特異性が高く、安全性の高い新規なLXRアゴニストを提供する。【解決手段】式(I)に示す24-Nor(1)又はその薬学的に許容される塩は、既存の胆汁酸由来成分やその誘導体と比較しても優れたLXRアゴニスト活性を有し、トリグリセリド合成等の副作用が軽減された優れた脂質代謝改善剤としての機能を有する。【選択図】図2