Calbindin-D 28k is a 28,000 M r calcium-binding protein initially identified in avian intestine and was the first known target of vitamin D action (1). Calbindin has since been reported in many other tissues including kidney and bone and in tissues that are not primary regulators of serum calcium such as brain and pancreas (2-4). This calcium-binding protein has been conserved during evolution and is regulated by a number of different hormones and factors (3, 4). Calbindin-D 28k , a predominantly cytosolic protein, is a member of a family of high affinity calcium-binding proteins that includes calmodulin, S100 protein, and parvalbumin (5). It has been suggested that the role of calbindin in kidney and intestine is to facilitate transcellular calcium diffusion (6, 7). In brain, calbindin is not vitamin D-dependent and its proposed function is to buffer calcium, resulting in protection against calcium-mediated neurotoxicity (8, 9). In 1979 the discovery in the pancreas of a high affinity receptor for the hormonally active form of vitamin D, 1,25-dihydroxyvitamin D 3 (1,25(OH) 2 D 3 ), was the first demonstration of a nonclassical target tissue to contain vitamin D receptors (10). Further autoradiographic and immunohistochemical analyses have shown that vitamin D receptors and calbindin-D 28k are both localized in the  cell (11-13). Although these studies and others (14 -17) established a link between the pancreatic  cell and the vitamin D endocrine system and although the importance of calcium in insulin secretion is well known, there is still little information available concerning the exact mechanism whereby vitamin D may affect  cell function. It has been suggested that the role of vitamin D in calcium metabolism of the  cell may involve a genomic effect of 1,25-(OH) 2 D 3 , including the production of calbindin.Although isolated islets and perfused pancreas from vitamin D-deficient animals have previously been used to study the effects of 1,25-(OH) 2 D 3 on  cell function (14 -17), recently we reported that the  cell line R1N1046-38 contains both calbindin and receptors for 1,25-(OH) 2 D 3 and suggested that  cell lines may provide a useful in vitro system for studying the effects of the vitamin D endocrine system on  cell function (18,19). Although interesting data have been generated in numerous studies using RIN cells, the RIN cell line may not be the best model because these cells have little or no response to glucose and the insulin content of these cells is only approximately 0.1% of the insulin content found in the normal  cell.In this study, to understand the role of calbindin-D 28k in the pancreatic  cells, calbindin was transfected and overexpressed in HC and TC cells, pancreatic  cells that secrete insulin in a regulated manner and at levels more comparable with those of normal  cells. Both cell lines are derived from transgenic mice that express the SV40 T-antigen in  cells under the