Sites where HMP shunts can occur include
HMP shunt occurs in the cytosol. It is highly active in liver, adipose tissue, adrenal cortex, lens, cornea, lactating (but not the nonlactating) mammary gland, gonads (testis, ovary) and erythrocytes. The activity of this pathway is minimal in muscle and brain, where almost all of the glucose is degraded by glycolysis.
Liver
Lactating mammary gland
Testes
All of these