Abstract: Background and Objective: Borax is a toxic substance for cells, which can cause damage to liver cells resulting in the release of SGPT enzymes in the cytoplasm. One way to improve liver cells is by giving liquid smoke that has phenol compounds that play a role in inhibiting cell death. The purpose of this study was to determine the effect of Merbau liquid smoke in repairing liver cells and to reduce SGPT levels in mice. Materials and Methods: The design of this study used a post-test control group design with 30 samples of mice divided into 6 groups, namely K0 (Aquades), K1 (Borax), K2 (50 mg kg–1 BB), K3 (500 mg kg–1 BB), K4 (5000 mg/b.wt.) and K5 (15000 mg kg–1). Liquid smoke was analyzed using GCMS. The effect of liquid smoke on liver cell regeneration was observed by a histopathological description of the liver and calculation of the number of liver cells and serum collection to see the level of SGPT. Statistical analysis using one-way ANOVA and continued with Dunmay test. Results: GCMS analysis results showed there were 17 compounds in Merbau liquid smoke consisting of phenols, furans, ketones and other compounds. In addition to the histological description, the average number of liver cells and SGPT levels indicate the administration of borax to cause cell damage following an increase in SGPT levels after being given liquid smoke. Conclusion: Liquid smoke can cause cell repair through cell regeneration and can reduce SGPT levels in mice.