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The present invention relates to a method for regulating differentiation of brown adipocytes using a protein tyrosine phosphatase and, more specifically, to a PTP-RE (protein tyrosine phosphatase receptor type E) which is downregulated during early differentiation of brown adipocytes and overexpressed to suppress the differentiation of the brown adiposytes and reduce phosphorylation of insulin receptors, thereby being able to be useful for regulating the differentiation of the brown adipocytes.