Atherosclerosis is one of the most common cardiovascular diseases with highly mortality worldwide. The formation of foam cell plays an important role in the early stage of atherosclerosis pathogenesis. L-theanine is the most abundant free amino acid in tea, which possesses anti-inflammatory, anti-tumor and anti-atherosclerosis effects. However, little is known about the effects of L-theanine on the foam cell formation. In our study, RAW264.7 cells and primary mouse peritoneal macrophages were exposed to oxidized low density lipoprotein (ox-LDL) for inducing foam cell formation. We found that L-theanine significantly impeded cholesterol accumulation in macrophages, while inhibiting the formation of foam cell. Our further experiments showed that L-theanine attenuated the cholesterol uptake of RAW264.7 cells and primary mouse peritoneal macrophages by reducing the protein level of macrophage scavenger receptor A (SR-A), but not the level of mRNA suggesting that L-theanine regulates scavenger receptor A at the translational rather than transcriptional level. The present results demonstrated that L-theanine obviously promoted the degradation of scavenger receptor A protein and scavenger receptor A was degraded by ubiquitination dependent manner. Collectively, our research indicates that L-theanine suppresses the formation of macrophage foam cell by promoting the ubiquitination dependent degradation of scavenger receptor A.