The objective of this study was to clarify the relationship between the frequency of infiltrating cells expressing the glucocorticoid receptors (GR) alpha and beta in biopsied colonic mucosa and the glucocorticoid (GC) responsiveness of ulcerative colitis (UC) patients. Active UC patients (n=38) were divided into GC-sensitive and GC-resistant groups. GRbeta(+) cells were significantly higher in the GC-resistant group than in the GC-sensitive and control groups. GRalpha mRNA was expressed in all UC patients, while GRbeta mRNA was expressed in only 1 patient in the GC-sensitive group (n=6) and 7 patients in the GC-resistant group (n=8). Double-positive cells for GRbeta and CD4 or CD19 were frequently observed. The Foxp3(+) cell count was significantly higher in the GC-sensitive group than in the GC-resistant group, but double Foxp3(+)GRbeta(+) cells were not observed. These results indicated that the sensitivity of GC therapy could probably be predicted by immunostaining biopsy specimens for GRbeta and Foxp3.