Phytosterols are a group of sterols exclusive to plants and fungi, but are indispensable to humans because of their medicinal and nutritional values. However, current raw materials used for phytosterols extraction add to the cost and waste in the process. For higher sterols production, major attention is drawn to plant materials abundant in phytosterols and genetic modification. To provide an insight into phytosterols metabolism, the research progress on key enzymes involved in phytosterols biosynthesis and conversions were summarized. CAS, SSR2, SMT, DWF1 and CYP710A, the enzymes participating in the biosynthetic pathway, and PSAT, ASAT and SGT, the enzymes involved in the conversion of free sterols to conjugated ones, were reviewed. Specifically, SMT and CYP710A were emphasized for their function on modulating the percentage composition of different kinds of phytosterols. The thresholds of sterol equilibrium and the resultant phytosterols accumulation, which vary in plant species and contribute to plasma membrane remodeling under stresses, were also discussed. By retrospective analysis of the previous researches, we proposed a feedback mechanism regulating sterol equilibrium underlying sterols metabolism. From a strategic perspective, we regard salt tolerant plant as an alternative to present raw materials, which will attain higher phytosterols production in combination with gene-modification.