Aim To investigate whether the protein expression of ATP-binding cassette transporter A1 (ABCA1) and the accumulation of lipid could be regulated by the activity of semicarbazide-sensitive amine oxidase (SSAO) in vascular smooth muscle cells (VSMC) derived foam cells treated with lipopolysaccharide(LPS). Methods Vascular smooth muscle cells derived foam cells were exposed to different concentration of LPS along or together with SSAO inhibitor semicarbazide (SEM) for 6 hours. The activity of SSAO and the cellular lipid accumulation were determined by high-performance liquid chromatography analysis. The concentration of glucose in the samples was determined in a glucose oxidase-peroxidase method. Fluorospectrophotometer was used to determine the intracellular or medium H₂O₂ levels. Cholesterol efflux was determined by FJ-2107P type liquid scintillator. Western blot was used to determine the protein levels of ABCA1. Results The activity of SSAO, glucose consumption, H₂O₂ production were increased after treated with LPS and these changes can be reversed by SEM completely. The cellular lipid accumulation was increased, while the cellular cholesterol efflux and the protein expression of ABCA1 were decreased in vascular smooth muscle cells derived foam cells but these changes can be reversed by SEM partly. Conclusion LPS can down-regulate the protein expression of ABCA1 and promote the cellular lipid accumulation by up-regulating the activity of SSAO partly in vascular smooth muscle cells derived foam cells.