(CaBP) is critical for intestinal calcium absorption; its in vivo expression is restricted to differentiated enterocytes of the small intestine. Our goal was to identify factors controlling the transcriptional regulation of this gene in the human intestine. Both the natural gene and a 4600-bp promoter construct were strongly regulated by differentiation (Ͼ100-fold) but not by treatment with 1,25(OH)2 vitamin D (Ͻ2-fold) in the Caco-2 clone TC7. Deletion-mutation studies revealed that conserved promoter sequences for cdx-2 (at Ϫ3158 bp) and hepatocyte nuclear factor (HNF)-1 (at Ϫ3131 and at Ϫ98 bp) combined to control CaBP expression during differentiation. Other putative response elements were not important for CaBP regulation in TC7 cells (CCAAT enhancer binding protein, pancreatic duodenal homebox-1 (pdx-1), a proximal cdx-2 element). Mutation of the distal HNF-1 site had the greatest impact on CaBP gene expression through disruption of HNF-1␣ binding; both basal and differentiation-mediated CaBP expression was reduced by 80%. In contrast, mutation of the distal cdx-2 element reduced only basal CaBP expression. Whereas a 60% reduction of CaBP mRNA in the duodenum of HNF-1␣ null mice confirmed the physiological importance of HNF-1␣ for CaBP gene regulation, additional studies showed that maximal CaBP expression requires the presence of both HNF-1␣ and cdx-2. Our data suggest that cdx-2 is a permissive factor that influences basal CaBP expression in enterocytes and that HNF-1␣ modulates CaBP gene expression during cellular differentiation.intestine; enterocyte; 1,25 dihydroxyvitamin D THE NORMAL FUNCTION OF INTESTINAL mucosa relies on the appropriate renewal and differentiation of cells along the cryptvillus axis (25,29). Developing therapies that promote recovery of a damaged epithelium or prevent malignancy (50) require understanding of the molecular pathways programming enterocyte differentiation. A classical approach to studying the program dictating this process has been to examine the regulation of intestine-specific genes, such as sucrase-isomaltase and lactase-phlorizin hydrolase. Extensive studies (3,4,17,19,33,40) on their promoters have identified several transcription factors important for intestinal expression of these genes [cdx-2, hepatocyte nuclear factor (HNF)-1, and GATA family members]. However, intestinal expression of villin and adenosine deaminase depends on enhancer elements in introns 1 and 2, respectively (16, 37). Thus the study of other differentiationassociated genes in intestine will provide new insight into the programming essential for development of a functional absorptive surface.One such gene encodes calbindin D 9k , an EF hand calciumbinding protein critical for calcium absorption that is expressed in the duodenum and cecum of rodents (5, 7 D (14, 15, 23, 46). In addition to vitamin D regulation, calbindin D 9k expression is restricted to the differentiated villus compartment (24,38,49,53), indicating that it is under the control of factors programming intestinal cell differen...