We previously reported that ABCA2, of the A subclass of the ATP-binding cassette (ABC) transporter superfamily, is expressed in mature oligodendrocytes and Schwann cells, the cells responsible for myelination in the brain and the peripheral nerve, respectively. However, unidentified cells expressing ABCA2 also were found. Here, we provide evidence for the expression of ABCA2 in the rodent sciatic nerve not only in Schwann cells, which express the Schwann cell marker S100beta and a zinc finger transcription factor Krox20 (a marker for myelin-forming Schwann cells), but also in Krox20-negative cells, which express glial fibrillary acidic protein (GFAP), a cell adhesion molecule L1, and S100beta weekly. We also analyzed developmental changes in ABCA2 expression in Schwann cells. The expression of ABCA2 in Krox20+/S100beta+ Schwann cells was found initially in rat facial nerve at postnatal day (PD) 8, in half (52.4%) of the cells showing myelinization at PD 14, and in all of the cells in the adult stage. These results demonstrate that ABCA2 is expressed in non-myelin-forming as well as in myelin-forming Schwann cells, and that ABCA2 may be involved in transport of a substance associated with cellular maturation rather than initial myelin formation in both types of Schwann cells.