Neutral sphingomyelinase is an enzyme that plays a crucial role in the metabolism of sphingomyelin, a type of lipid found in cell membranes. It catalyzes the hydrolysis of sphingomyelin into ceramide and phosphocholine, which are important for various cellular functions, including signaling and membrane integrity. This enzyme is found in various tissues and is involved in several biological processes, such as cell growth, differentiation, and apoptosis (programmed cell death). Dysregulation of neutral sphingomyelinase activity has been linked to various diseases, including neurodegenerative disorders and cancer.