The late mRNAs of simian virus 40 (SV40) are polycistronic. The 19S mRNAs encode primarily the virion structural proteins VP2 and VP3. The VP2 and VP3 coding sequences are located in the same reading frame, and the VP3 AUG is an internal AUG for VP2. We tested whether an internal ribosome entry site (IRES) might be located upstream of the VP3 AUG that would facilitate its utilization, especially late in infection when cap-dependent translation is reduced (19). Using dicistronic reporter systems for IRES detection, we detected IRES activity within SV40 nucleotides (nts) 565 to 916, the region between the VP2 and VP3 AUGs. Nuclease protection analysis and primer extension analysis indicate no aberrant transcription or splicing that could account for false prediction of an IRES. Deletion analysis of the region indicates the presence of two functional IRESs, one within nts 661 to 830 and the other within nts 771 to 915. These two regions, each containing one IRES, have essentially the same IRES activity as the entire region spanning nts 616 to 915, which contains both IRESs. This suggests that potential secondary structures in the overlapping regions spanning nts 661 to 830 and nts 771 to 915 may be in dynamic equilibrium, such that there is only one functional IRES at any one time. These data strongly suggest that an IRES can be utilized for VP3 translation from the SV40 19S late mRNAs.Eukaryotic translation can be initiated by either cap-dependent or cap-independent mechanisms. In some mRNAs, capindependent translation is facilitated by internal ribosome entry sites (IRESs), first discovered in the uncapped picornavirus RNA genome. These sites enable ribosomes to initiate on highly structured regions located within untranslated regions 5Ј of the initiator AUG (9, 12, 13). Subsequently, many IRESs were identified in both RNA and DNA viral genomes (1,6,7,9,12,13,16) and in a broad range of cellular mRNAs from mammals, insects, and Saccharomyces cerevisiae (references 2, 8, and 17 and references therein).The late coding region of the simian virus 40 (SV40) genome encodes four proteins, the virion structural proteins VP1, VP2, VP3 and the agnoprotein. The differential splicing of late transcripts produces two classes of mRNA, 16S and 19S late mRNAs (Fig. 1). Each class has a number of members due to heterogeneity in start sites and utilization of splice sites (15). However, the 5Ј end that is most utilized, the major cap site (Fig. 1), is at SV40 nucleotide (nt) 325, and the majority of transcripts display the splicing patterns shown in Fig. 1. The 16S mRNAs can encode the agnoprotein and the major virion structural protein VP1, and the start codons for VP2 and VP3 are spliced out. A ribosome entering at the cap would scan to the agnoprotein AUG (nt 335) and initiate and translate to the stop codon at nt 523, where it would terminate. We have predicted that ribosomes can then scan on for about 40 nucle-