theca interna theca interna 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. theca internadetailsidentifierslatintunica interna thecae folliculifma18658anatomical terminology 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 and progesterone. theca lutein cells are also known as small luteal cells.