The mechanism of uptake of dietary niacin (nicotinic acid) by intestinal epithelial cells is not well understood, and nothing is known about regulation of the uptake process. In this investigation, we used human-derived intestinal epithelial Caco-2 cells and purified intestinal brush-border membrane vesicles (BBMVs) isolated from human organ donors to assess niacin uptake. Our findings show niacin uptake by Caco-2 cells to be 1) temperature and energy dependent; 2) Na ϩ independent, but highly dependent on extracellular acidic pH; 3) saturable as a function of concentration, with an apparent K m of 0.53 Ϯ 0.08 M; 4) severely inhibited by the membrane-impermeable sulfhydryl group of reagents; and 5) highly specific for niacin but not affected by monocarboxylic acids. A marked trans stimulation in [ 3 H]niacin efflux from preloaded Caco-2 cells by unlabeled niacin in the incubation buffer was also observed. These findings suggest the involvement of a specialized, pH-dependent, carrier-mediated mechanism for human intestinal niacin uptake. This suggestion was confirmed in studies with native human intestinal BBMVs. We also examined possible regulation of niacin uptake by Caco-2 cells via specific intracellular regulatory pathways. The results show that while the PKA-, PKC-, and Ca 2ϩ / calmodulin-mediated regulatory pathways play no role in regulating niacin uptake, a role for a protein tyrosine kinase (PTK)-mediated pathway is apparent. The results of these studies show for the first time the existence of a specialized, acidic pH-dependent, carriermediated system of niacin uptake by human intestinal epithelial cells that operates at the micromolar (physiological) range of niacin. The results also suggest the possible involvement of a PTK-mediated pathway in the regulation of niacin uptake. intestinal transport; transport mechanism; transport regulation NIACIN (NICOTINIC ACID), a water-soluble vitamin, acts as a precursor to the synthesis of the coenzymes NAD and NADP, which are involved in important reactions that maintain the redox state of cells (e.g., glycolysis, pentose phosphate shunt) (8, 9). In pharmacological doses, niacin reduces plasma triglycerides, cholesterol, and atherogenic apolipoprotein B (apoB)-containing lipoproteins and increases antiatherogenic apoA-I-containing high-density lipoprotein level, thus preventing atherosclerotic cardiovascular disease (10, 11). Humans have access to niacin from endogenous and exogenous sources (1, 9). The endogenous source of niacin is provided via the metabolic conversion of amino acid tryptophan to niacin. The exogenous source is provided through the diet by absorption in the intestine.The mechanism involved in the intestinal absorption of dietary niacin, and its regulation, is not well understood. Previous studies in laboratory animals have reported the mechanism to function either via simple diffusion of the undissociated form of nicotinic acid (according to the pH partition hypothesis and assisted by acid microclimate at the luminal surface of the intestine) ...