The vitamin D receptor (VDR) may importantly modulate risk of colorectal cancer either independently or in conjunction with calcium and vitamin D intake. We evaluate the association between calcium, vitamin D, dairy products, and VDR polymorphisms in 2 case-control studies of colon and rectal cancer (n ؍ 2,306 cases and 2,749 controls). Dietary intake was evaluated using a detailed diet history questionnaire. Two VDR polymorphisms were evaluated: an intron 8 Bsm 1 polymorphism and a 3 untranslated region poly-A length polymorphism (designated S for short and L for long Uncontrolled cell growth is central to the carcinogenic process. Factors that regulate and control cell growth and proliferation may be important to the etiology of cancer. In the intestine, the active vitamin D metabolite, 1,25 (OH) 2 D3 is involved in regulating cell proliferation and differentiation. 1 It also has been suggested that vitamin D may have an important role in determining the effects of calcium on colorectal epithelial proliferation. 2 Epidemiological studies, although mixed in their assessment of the associations between calcium and vitamin D and colorectal cancer, provide support for high intakes of calcium and vitamin D being inversely related to colorectal cancer. [3][4][5][6][7][8] The protective effects of calcium have been strengthened by observations from clinical trials showing significant reduction in adenoma recurrence with calcium supplementation. 9,10 These studies further suggest that these associations may be stronger for distal rather than proximal colon tumors and may vary by age at diagnosis. 7,11,12 The vitamin D receptor (VDR), a nuclear hormone receptor, is essential for vitamin D action and calcium homeostasis. Several polymorphisms of the VDR gene have been identified, including 2 restriction fragment length polymorphisms (RFLPs) in intron 8 (Bsm I and Apa I) and one in exon 9 (Taq I). These are in linkage disequilibrium with each other and with several 3Ј untranslated region (3Ј UTR) polymorphisms, including a poly A repeat. 13,14 The presence of the B, A, and t RFLP alleles (capital letters denote absence of restriction site; small letters presence of restriction site for Bsm I, Apa I, and Taq I RFLPs, respectively) and the relatively short poly-A alleles are highly correlated. These alleles, either alone or in combination, have been associated with increased mRNA expression of the VDR gene, increased serum levels of 1,25-dihydroxy vitamin D, and increased levels of osteocalcin. [15][16][17] The RFLP polymorphisms are most likely not of functional consequence, and the reported associations are probably due to linkage disequilibrium with some 3ЈUTR element, which may or may not be the poly-A repeat. 18 The B and short poly-A alleles have been reported to be protective against the development of colonic adenomas and prostate cancer, respectively. 18 -21 At the start site of the gene, a polymorphism detected with a Fok I digest also has been studied and has been shown to not be in linkage disequilibrium wit...