Objective To explore the effect of 1, 25⁃dihydroxyvitamin D3, namely 1,25(OH)2D3, on palmitic acid (PA)⁃induced lipid accumulation and oxidative stress in AML12 cells of mice and its mechanism. Methods Mouse AML12 cells were assigned to control group, or 1 nM, 5 nM, 10 nM, 50 nM, 100 nM, 200 nM, and 300 nM 1,25(OH)₂D₃ groups. The control group was added with DMEM⁃F12 complete medium only, while the remaining groups were added with DMEM⁃F12 complete medium containing corresponding concentrations of 1,25(OH)₂D₃ for 24⁃hour intervention. In addition, some mouse AML12 cells were obtained and treated with 200 μM PA for 24⁃hour intervention to construct a non⁃alcoholic fatty liver disease (NAFLD) cell model. The successfully constructed NAFLD cells were divided into PA model group, or PA+1 nM, PA+5 nM, PA+10 nM, PA+50 nM, PA+100 nM, PA+200 nM, and PA+300 nM 1,25(OH)₂D₃ groups. The PA model group was treated with DMEM⁃F12 complete medium only, while the remaining groups were treated with DMEM⁃F12 complete medium containing corresponding concentrations of 1,25(OH)₂D₃ for 24⁃hour intervention. The proliferative activity of mouse AML12 cells in each group was then measured to determine the optimal intervention concentration of 1,25(OH)₂D₃ (100 nM). The control group, PA model group, PA+100 nM 1,25(OH)₂D₃ group, and 100 nM 1,25(OH)₂D₃ group were selected to measure mouse AML12 cell proliferative activity, intracellular contents of reactive oxygen species, malondialdehyde, and triglyceride (TG), as well as the expressions of silencing information regulator 2 related enzyme 1 (Sirt1), adenosine 5'⁃monophosphate activated protein kinase (AMPKα), and phosphorylated AMPKα (p⁃AMPKα). Results The proliferative activity of mouse AML12 cells in the PA+1 nM, PA+5 nM, PA+10 nM, PA+50 nM, PA+100 nM, PA+200 nM, and PA+300 nM 1,25(OH)₂D₃ groups was higher than that in the PA model group. Moreover, the proliferative activity of mouse AML12 cells in the PA+100 nM 1,25(OH)₂D₃ group was higher than that in the PA+the remaining concentrations of 1,25(OH)₂D₃ groups (P<0.05). Compared with the control group, the PA model group exhibited decreased proliferative activity of mouse AML12 cell proliferation, increased contents of TG, reactive oxygen species, and malondialdehyde, and decreased expressions of Sirt1, p⁃AMPKα, and AMPKα (P<0.05). Compared with the PA model group, the PA+100 nM 1,25(OH)₂D₃ group and the 100 nM 1,25(OH)₂D₃ group showed decreased contents of TG, reactive oxygen species, and malondialdehyde, and increased expressions of Sirt1, p⁃AMPKα, and AMPKα in mouse AML12 cells (P<0.05). Conclusion 1,25 (OH) 2D3 can increase the proliferation activity of PA⁃induced mouse AML12 cells, reduce their lipid accumulation, oxidative stress and lipid peroxidation, and its mechanism may be to activate Sirt1/AMPK signaling pathway and increase the phosphorylation of Sirt1 and AMPK, thereby improving the liver injury of NAFLD.