In depression an increase, decrease, or a relative deficiency of dehydroepiandrosterone (DHEA) and the beneficial effects of its administration were observed. The correlation of low serum DHEA level and increased cardiac risk was confirmed in healthy subjects only in men (not in women). Taking into consideration the increased risk of heart disease in depression, it is interesting to investigate the level of DHEA, DHEA-S, and cortisol, as so its correlation with lipid profile, and reaction to treatment in women with depression. Aim. To assess serum ACTH, cortisol, DHEA and DHEA-S, and their relationship with lipid profile in depressed females, including the treatment response and stress load. Method. In 11 healthy females and 18 with depression, the following were examined before and after treatment: the severity of symptoms (on the Hamilton and Beck Inventory Depression scale), serum cortisol, DHEA, DHEA-S, and lipidogram. The results were compared in healthy and depressed females, and in relation to the therapy and stress load. The correlation of DHEA, DHEAS, and cortisol with lipid profile was analysed. Results. In females poorly responsive to antidepressant treatment higher serum cortisol, ACTH and DHEA. The lipid profile did not vary in the depressed and healthy females. Serum DHEA correlated negatively with serum cholesterol (total and LDL fraction) in healthy women but not in depressed women. Conclusions. DHEA deficiency and the rationale for its supplementation were not confirmed in depressed women. The protective action of DHEA to hypercholesterolemia was confirmed in healthy, but not in the depressed women.