Present investigation revealed that 3T3‐L1 cells contained two protein kinase C (PKC) subspecies, i.e. α‐ and β‐PKC. These cells treated by staurosporine, a specific inhibitor of PKC, differentiated to adipocytes more remarkably than those without its treatment. Their α‐ and β‐PKC activity decreased to 49% and 18% of the staurosporine‐untreated cells respectively, and GPDH activity, a marker enzyme of adipocytes, increased to 143%. Thus, both α‐ and β‐PKC seemed to be associated with the adipose conversion in 3T3‐L1 cells.