The zona reticularis (sometimes, reticulate zone) is the innermost layer of the adrenal cortex, lying deep to the zona fasciculata and superficial to the adrenal medulla. The cells are arranged cords that project in different directions giving a net-like appearance (L. reticulum - net).
Cells in the zona reticularis produce precursor androgens including dehydroepiandrosterone (DHEA) and androstenedione from cholesterol. DHEA is further converted to DHEA-sulfate via a sulfotransferase, SULT2A1. These precursors are not further converted in the adrenal cortex if the cells lack 17β-Hydroxysteroid dehydrogenase. Instead, they are released into the blood stream and taken up in the testicles and ovaries to produce testosterone and the estrogens respectively.