Phospholipase A2 (PLA2) catalyzes an ester hydrolysis at sn-2 position of phospholipids. Various PLA2 genes are classified into at least 15 groups. However, on the basis of physiological functions, PLA2 genes are classified into calcium dependent cellular PLA2 (cPLA2), calcium independent cellular PLA2 (iPLA2) and secretary PLA2 (sPLA2). In insects, several sPLA2 genes are known to be associated with venom or immune functions. However, no known cellular PLA2 genes are identified. This study reports an iPLA2 (SeiPLA2) encoded in Spodoptera exigua. SeiPLA2 has an open reading frame of 2448 bp encoding a sequence of 816 amino acid residues. Its predicted protein is 89.55 KDa and 6.15 pI. SeiPLA2 is expressed in egg, larva, pupa and adult stages. In larval stage, SeiPLA2 is expressed in hemocytes, fat body, epidermis, gut, malpighian tubules and salivary gland. To understand its physiological function, its RNA interference is under investigation.