Putative transcription factor. Involved in hair formation and spermatogenesis. May function in the differentiation and/or maintenance of the urogenital system. Expressed in skin, testis, kidney and weakly in lung. Not detected in heart, brain, spleen, liver and skeletal muscle. First expressed at 14.5 dpc in the suprabasal layers of developing epidermis, at 15.5 dpc expression begins in the inner cells of developing hair germs and restricted to inner root sheath and/or precortical cells of developing hair follicles.