b＞Background and Objectives:/b＞ Kawasaki disease (KD) is an acute systemic vasculitis of childhood affecting small and medium sized arteries. The severe inflammatory reaction of KD can lead to coronary arterial dilatation (CAD) and gallbladder distension (GBD). This study was aimed to assess the association of severity of KD and GBD with lipid profiles. b＞Subjects and Methods:/b＞ A total of 80 patients who were diagnosed as complete KD newly from January 2005 to May 2009 were enrolled in this study. Serum total cholesterol, HDL and LDL cholesterol, triglyceride, CBC, ESR, and CRP were measured at the time of admission during febrile period. Echocardiography and abdominal sonogram were performed in all patients to determine coronary arterial dilatation and gallbladder size. According to GBD, patients with KD were classified as patients with GBD and patients without GBD. Between two groups, demographic data and clinical data were analyzed. b＞Results:/b＞ The serum level of LDL cholesterol was significantly lower in patients with GBD ( P = 0.03) compared with patients without GBD or febrile control. There was no significant difference in inflammatory indices between patients with GBD and patients without GBD. GBD was not significant risk factor of CAD in this study (OR = 2.0, 95%CI = 0.82 - 5.3, P = 0.16). b＞Conclusion:/b＞ Though our data could not prove that GBD can indicate the severity of inflammation and change the lipid profiles in patients with KD, this study may be valuable for suggesting further study about the association of lipid profiles and inflammatory markers of KD.