Theca interna cells express receptors for luteinizing hormone (LH) to produce androstenedione, which via a few steps, gives the granulosa the precursor for estrogen manufacturing.^{[citation needed]}

After rupture of the mature ovarian follicle, the theca interna cells differentiate into the theca lutein cells of the corpus luteum. Theca lutein cells secrete androgens^[1] and progesterone. Theca lutein cells are also known as small luteal cells.^[1]