ɪɾ ɪz pɹaɪmˈɛɹᵻli pɹˈɛzənt ɪn stˈɛɹɔɪdpɹədˈuːsɪŋ sˈɛlz, ɪŋklˈuːdɪŋ θˈɛkə sˈɛlz ænd lˈuːɾiəl sˈɛlz ɪnðɪ ˈoʊvɚɹi, lˈeɪdɪɡ sˈɛlz ɪnðə tˈɛstiz ænd sˈɛl tˈaɪps ɪnðɪ ɐdɹˈiːnəl kˈɔːɹɾɛks.
It is primarily present in steroid-producing cells, including theca cells and luteal cells in the ovary, Leydig cells in the testis and cell types in the adrenal cortex.