Cortisol 11β-hydroxysteroid dehydrogenase has been detected in rat lung and testes in amounts comparable to the levels found in the kidney of this species. The general properties of the activity in lung and testes are similar to the liver enzyme. NADP is the preferred cofactor and the reaction is reversible. Cortisol, corticosterone, llβ,17,21-trihydroxy-5α-pregnane-3,20- dione and llβ-hydroxy-Δ4-androstene-3,17-dione are substrates but 11β,17,21-trihydroxy-5β-pregnane- 3,20-dione is not attacked. Similar levels of activity were found in mouse lung and rabbit testes but, under the same conditions, no activity could be detected in beef, pig or sheep lungs and testes. (Endocrinology79: 935, 1966)
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Diona R. Koerner (1966) studied this question.