Nutrients play important roles in the regulation of physiological and pathophysiological events in higher animals. Nuclear receptors (NRs) share a common modular functional structure and constitute a transcription factor superfamily consisting of 48 members in humans. Some NRs are activated by the binding of small lipophilic molecules such as food components including fat-soluble vitamins (vitamins A, K, and D) or lipids (phosphatidylcholine, oleoylethanolamide, or fatty acids). NRs contribute to cell growth, differentiation, or metabolic regulation. Generally, NRs bound to their ligands function as a transcription factors targeting specific DNA sequences in genes. Additionally, ligand-bound NRs mediate the activation of specific intracellular signal transduction pathways. On the other hand, some NRs are functional without binding a ligand. Information on the roles and functions of nutrient-sensing NRs in physiological or pathophysiological events not only leads to an understanding of the need for nutrients, but also contributes to the prevention and amelioration of nutrition-related diseases.