By using semi-quantitative PCR analysis, changes in the amount of the transcript for a Bombyx homolog of mammalian sorbitol dehydrogenase (BmSDH) were examined during embryogenesis in non-diapause eggs. 2. Occurrence of the transcript for BmSDH correlated with the two developmental phases, the growth of embryo and the formation of larval tissues. 3. In the first phase, an increase in the amount of the transcript for BmSDH resulted from embryonic cells rather than yolk cells. 4. In the second phase, the transcript was suggested to be abundant in fat-body cells of pharate larva, because it was abundant in fat-bodies of 5th instar larvae. 5. The difference in the expression of BmSDH gene between diapause and non-diapause eggs is discussed.