The ATP-binding cassette transporter A1 (ABCA1) is known to play a significant role in cellular export of phospholipids and cholesterol in humans. The ABCA1 transporter might also play a crucial role in cellular cholesterol homeostasis in the cow or in the transfer of cholesterol into the milk, but its presence and tissue distribution in the bovine is unknown. Therefore, we studied the expression and distribution of the bovine ABCA1 transporter using quantitative PCR and sequenced the entire ABCA1 coding region. In addition, the proximal promoter was identified and screened for regulatory elements. Concordant with data from other mammalian species, bovine ABCA1 mRNA was expressed and detected in all tissues tested. The highest expression levels were detected in lung, esophagus, uterus, spleen, and muscle. Sequence analysis revealed that the open reading frame of this gene consists of 6,786 bases and encodes for a protein of 2,261 AA with a predicted molecular weight of 254 kDa. The deduced bovine ABCA1 protein shows the highest AA sequence homology with human (94%), mouse (93%), rat (92%), and chicken (85%). Analysis of the putative ABCA1 promoter region revealed potential transcription factor binding sites associated with ABCA1 transcription and lipid metabolism. This work could open new avenues for elucidating a potential role of ABCA1 in sterol homeostasis in the bovine organism.