Lipid metabolism is one of three major metabolisms and plays an important physiological role in energy storage and supply, maintaining the structure of cell membrane, comprising plasma lipoproteins, and signal transduction, etc. Sterol regulatory element-binding protein (SREBP) are a family of nuclear transcription factors that regulate lipid metabolism in eukaryotic cells. Newly synthesized inactive SREBP are activated via two proteolytic processes and translocate into nucleus to activate the transcription of target genes. SREBP regulate the synthesis of cholesterol and fatty acid by regulating the transcription of genes relevant to fatty acid synthase (FASN), acetyl CoA carboxylase (ACC), and stearyl acyl coenzyme A desaturation enzyme (SCD1), etc. However, the regulation of SREBP in tumors is often abnormal. This article reviews structures and functions of SREBP, as well as the association between SREBP and tumors.