Serum uric acid levels were determined in 10 patients with hypothyroidism and the following results were obtained. 1. Hyperuricemia was found 1 of 2 in male and 2 of 8 in female. 2. There was the tendency to show the higher values of serum uric acid in untreated hypothyroid patients compared to control group. 3. Hype ruricemia in women was after menopause. 4. The average decrement of serum uric acid concentration in 10patients after the thyroid treatment was 1.4 mg/100ml. 5. Hypothyroid patients showed a tendency of decreased urinary excretion of urate and unstable uric acid clearance. 6. The almost parallel decrease between uric acid and cholesterol, TSH was found after the treatment of thyroid.