Medaka Oryzias latipes peroxisome proliferator-activated receptors (PPARs) a1, a2, b, and c were characterized for their sequence structures and transcriptional activities. While the genes encoding PPARa2, b, and c were determined for their full length, the PPARa1 gene remained undetermined for its 5 0 -end region, which encodes the DNA-binding domain and a part of ligandbinding domain. Transcriptional activities of medaka PPARa2, b, and c were also examined by reporter assay using reporter plasmids containing three copies of acylcoenzyme A (CoA) oxidase PPAR response element. The activity of PPARa2 was 1.5-to 2.0-fold upregulated by 5,8,11,14-eicosatetraynoic, arachidonic, eicosapentaenoic, and oleic acids. The transcripts of medaka PPARs were expressed in brain, gut, heart, kidney, and liver. The messenger RNA (mRNA) levels of PPARs in brain from medaka acclimated to 10°C were higher than those from fish acclimated to 30°C. The mRNA levels of PPAR target genes encoding carnitine palmitoyltransferase-I, carnitine acylcarnitine translocase, and medium-chain acyl-CoA dehydrogenase, which are involved in b-oxidation of fatty acids in other vertebrates, were also higher in various tissues from fish acclimated to 10°C than at 30°C.