Multidrug resistance associated protein 3 (ABCC3/MRP3) mediates the efflux of bile salts and several conjugated organic anions out of cells and could be involved in protecting tissues from xenobiotic accumulation and resulting toxicity. In this report, we investigated the hypothesis that a functional missense variant, namely the Arg1297His, and a polymorphism in the promoter region, namely the -211 C>T of the ABCC3 gene, could be associated with colorectal cancer risk. We did not find any significant association between the two ABCC3 polymorphisms and colorectal cancer risk.