The present invention is based on the finding that through modulation of the function, activity and/or expression of the liver X receptor (LXR) &alpha and/or the peroxisome proliferator- activated receptors (PPAR) &alpha proteins (and/or genes encoding the same), it is possible to modulate cholesterol efflux from macrophages. PPAR&alpha is a nuclear receptor protein which functions as a transcription factor to regulate the expression of genes. The PPAR&alpha isoform is encoded by the PPAR&alpha gene located at 22q12-13.1 on the human chromosome. LXR is a member of the nuclear receptor family of transcription factors. The LXRs are important regulators of cholesterol, fatty acid, and glucose homeostasis. The LXR&alpha isoform is encoded by the LXR&alpha gene located at 11p11.2 on the human chromosome.