The nuclear double-stranded RNA can be exported to the cytoplasm leading to the incorporation alternative aminoacids into the translated protein, can be retained to the nucleus playing a role on quality control nuclear function or can engaged by vigilin complex initiating the heterochromatin function. In the nucleus this RNA is associated to the protein, a small amount of DNA, sphingomyelin, phosphatidylcholine, and enzymes related to sphingomyelin metabolism such as sphingomyelinase and sphingomyelin-synthase constituting an intranuclear complex. Our data show an association between cholesterol and sphingomyelin that could play a role in double strand formation after RNA synthesis since [ 3 H]-uridine incorporation demonstrates that nuclear double stranded RNA is new-synthesized. The presence of the lamin B as a protein of the intranuclear complex suggests that it could correspond to the transcription sites associated to the inner nuclear membrane.