Essential aspects of the innate immune response to microbial infection appear to be conserved between insects and mammals. In order to identify new Drosophila melanogaster genes involved in the immune response, we performed gene expression profiling of Drosophila SL2 cells stimulated with bacterial (LPS/PGN) or fungal (curdlan) components using a cDNA microarray that contained 5,405 Drosophila cDNAs. We found that some genes were similarly regulated by LPS/PGN and curdlan. However, a large number, belonging to the functional classes of cell organization, development, signal transduction, morphogenesis, cell cycle, and DNA replication, displayed significant differences in their transcription profiles between the two treatments, demonstrating that bacterial and fungal components induce different immune response even in an in vitro cell system.