Dihydroepiandrosterone sulfate (DHEA-S) is a hormone that is manufactured in the adrenal glands of both men and women. DHEA-S is a weak androgen secreted primarily by the zona reticularis of the adrenal cortex. Secretion is controlled by ACTH and other pituitary factors. Physiologically, DHEA-S has many roles, including the development of pubic and axillary hair, the development and maintenance of immunocompetence, and as a possible tumor marker. Serum levels of DHEA-S are 1,000 times greater than those of DHEA.