© Cocuk Cerrahisi Dergisi. All rights reserved.Aim: The role of androgen, estrogen and progesterone hormones in penile development is still investigated. The purpose of this study is to investigate these hormone receptors in the intact preputium. Material and Methods: Three-millimetre long biopsy samples were obtained from frenulum of excised preputial tissues of children with intact preputium and penis after the circumcision surgery for the religious/traditional purposes. The presence of androgen, estrogen, and progesterone sex hormone receptors were investigated immunohistochemically with avidin-biotin horseradish peroxidase staining technique, then all specimens were examined under light microscope. Reactions were interpreted as positive, and negative based on the presence, and absence of brown colored nuclear staining. Results: Preputial biopsy samples measuring 3 mm in length were prepared from excised material after the circumcision surgery performed on 12 children with intact preputium and normal penis. The mean age of the patients was 4.8 years (4 months-10 years). Estrogen and androgen receptors were found in all preputial specimens while progesterone receptors were absent. Conclusions: Progesterone receptors were absent while estrogen and androgen receptors were found in all preputial tissue specimen suggest that rather than progestorone receptors, androgen and estrogen receptors play an important role in the development of an intact preputium.