The nuclear hormone receptor, DAX-1, is responsible for X-linked adrenal hypoplasia congenita and hypogonadotrophic hypogonadism. We recently cloned the 5' flanking region of the human DAX-1 gene and in this report we describe the identification of a putative steroidogenic factor 1 (SF-1) response element approximately 110 bases upstream of the TATA box. Both DAX-1 and SF-1 are expressed in similar tissues including the adrenal cortex, gonads, hypothalamus, and the pituitary gland. Like DAX-1, SF-1 expression has been shown to be essential for the development of the adrenal cortex. We demonstrate that SF-1 is able to efficiently bind to the putative SF-1 response element found in the DAX-1 promoter in vitro. This suggests that SF-1 may directly regulate the expression of DAX-1 and that these two transcription factors may be components of a cascade required for development of steroidogenic tissues.