The U2 auxiliary factor (U2AF) is an integral part of the spliceosome that is important for the recognition of the 3 splice site. U2AF consists of a large and a small subunit, the prototypes of which are U2AF65 and U2AF35. Recent evidence suggests that several homologs of both U2AF subunits exist that are able to regulate alternative splicing. Here we have investigated the expression, intracellular localization, and nucleo-cytoplasmic shuttling of one homolog of the small U2AF subunit, U2AF26, and a splice variant lacking exon 7, U2AF26⌬E7. In contrast to the nuclear U2AF26, which displays active nucleo-cytoplasmic shuttling, U2AF26⌬E7 is localized in the cytoplasm. Our studies reveal a nuclear localization sequence in the C-terminal exons 7 and 8 of U2AF26 that differs from the known nuclear localization sequence in U2AF35. In addition, we could identify P32 as a protein that is able to interact with U2AF26 through this domain, and we demonstrate that this interaction is required for the nuclear translocation of U2AF26. Our results suggest the existence of two distinct nuclear import pathways for U2AF26 and U2AF35 that could independently control their intracellular distribution and availability to the splicing machinery. Such a mechanism could work in addition to the differential expression of U2AF homologs to contribute to the regulation of alternative splicing.With the genomes of several species being sequenced, the interest to understand the mechanisms that increase protein diversity independent of the number of protein-coding genes has risen considerably in recent years. Because of its potential to generate multiple, functionally distinct proteins from one pre-mRNA, alternative splicing is one of the mechanisms that has gained much attention in the post-genomic era (for recent reviews see Refs. 1 and 2). The decision of whether or not an exon is included in the mature mRNA is taken by the assembly of the spliceosome at a given splice site (ss), 2 which leads to the excision of the neighboring intron and inclusion of the respective exon. In the case of alternatively spliced exons, the assembly of the spliceosome is a regulated process that can either take place or not, leading to inclusion or exclusion of the exon from the final message (1).One of the early steps in spliceosome assembly is the recognition of the 3Ј ss by the heterodimeric splicing factor U2AF, which subsequently recruits the U2snRNP to the pre-mRNA (3). U2AF consists of a 35-kDa subunit that binds to the AG dinucleotide at the 3Ј splice site (4 -6) and a 65-kDa subunit that binds the adjacent polypyrimidine tract upstream of the 3Ј splice junction (7). Although the vast majority of research has been devoted to the U2AF35 and U2AF65 subunits, bioinformatic approaches have demonstrated the presence of several homologs of both U2AF subunits in mammalian genomes, some of which have been cloned and functionally tested (8 -10). Furthermore, expressed sequence tag data base searches and experimental evidence suggest that most of these subunits are...