OxLDL promotes the formation sEH‐ABCA1 complex and decreases ABCA1 phosphorylation in macrophages. Macrophages were treated with oxLDL (50 µg/mL) for the indicated times. Cell lysates were assayed for (A) phosphatase (PT) activity and analysed by (B) immunoprecipitation (IP) with normal anti‐ABCA1 antibody. Precipitates were probed for sEH, phosphorylated threonine (p‐Thr) or ABCA1 by immunoblotting (IB). C and D, Macrophages were infected with 50 MOI of adenovirus vector (Adv‐Null) as control, with adenovirus carrying (C) sEH hydrolase domain (Adv‐EH) or (D) PT domain (Adv‐PT) for 24 h, and oxLDL (50 µg/mL) for 3 h. E‐G, Cells were infected with Adv‐null or Adv‐PT for 24 h and then incubated with oxLDL (50 µg/mL) or vehicle control for additional 24 h. E, Expression of ABCA1 and α‐tubulin. F, Cholesterol efflux in the presence of apoAI. G, Intracellular cholesterol. Data are mean ± SD from 5 independent experiments. *P < 0.05 vs time zero or vehicle group, # P < 0.05 vs Adv‐null with oxLDL group