The role of various pathways of synthesis are considered for mevalonic acid, the first specific precursor of sterols, in the production of cholesterol and bile acids in the mammalian liver. It is emphasized that the mevalonate synthesis with participation of acetyl-CoA-carboxylase and hydroxymethylglutaryl-CoA-reductase not bound with the endoplasmic reticulum membranes results in formation of the pool of mevalonic acid and other precursors necessary mainly for the organism supply with bile acids under conditions of cholesterol synthesis inhibition.