Atherosclerosis is a common cardiovascular metabolic disease, and its main complications, myocardial infarction and ischemic stroke, have become the first cause of death in the world. The formation of foam cells plays a key role in the development and progression of atherosclerosis. The production of these cells is closely related to intracellular lipid accumulation. Adipose differentiation-related protein (PLIN2) can promote intracellular lipid accumulation. This article mainly discusses the effect of PLIN2 on lipid accumulation in the formation of foam cells, providing new ideas for the prevention and treatment of atherosclerosis.