Sulfation appears to be an important pathway for the reversible inactivation of thyroid hormone during fetal development. The rat is an often used animal model to study the regulation of fetal thyroid hormone status. The present study was done to determine which sulfotransferases (SULTs) are important for iodothyronine sulfation in the rat, using radioactive T 4, T3, rT3, and 3,3Š-T2 as substrates, 3Š-phosphoadenosine-5Š-phosphosulfate (PAPS) as cofactor, and rat liver, kidney and brain cytosol, and recombinant rat SULT1A1, -1B1, -1C1, -1E1, -2A1, -2A2, and -2A3 as enzymes. Recombinant rat SULT1A1, -1E1, -2A1, -2A2, and -2A3 failed to catalyze iodothyronine sulfation. For all tissue SULTs and for rSULT1B1 and rSULT1C1, 3,3Š-T 2 was by far the preferred substrate. Apparent K m values for 3,3Š-T2 amounted to 1.9 M in male liver, 4.4 M in female liver, 0.76 M in male kidney, 0.23 M in male brain, 7.7 M for SULT1B1, and 0.62 M for SULT1C1, whereas apparent K m values for PAPS showed less variation (2.0-6.9 M). Sulfation of 3,3Š-T 2 was inhibited dose dependently by other iodothyronines, with similar structure-activity relationships for most enzymes except for the SULT activity in rat brain. The apparent K m values of 3,3Š-T2 in liver cytosol were between those determined for SULT1B1 and -1C1, supporting the importance of these enzymes for the sulfation of iodothyronines in rat liver, with a greater contribution of SULT1C1 in male than in female rat liver. The results further suggest that rSULT1C1 also contributes to iodothyronine sulfation in rat kidney, whereas other, yet-unidentified forms appear more important for the sulfation of thyroid hormone in rat brain. thyroid hormone; sulfation; rat sulfotransferase 1B1; rat sulfotransferase 1C1 SULFATION IS A METABOLIC REACTION that facilitates the excretion of endogenous and exogenous hydrophobic compounds in bile and urine by increasing their water solubility (5,9,16,35). Biliary excretion of iodothyronines is also increased by sulfation. More importantly, however, sulfation appears to be a key step in the inactivation of thyroid hormone. The prohormone thyroxine (T 4 ) is converted by outer-ring deiodination (ORD) to the biologically active 3,3Š,5-triiodothyronine (T 3 ) or by inner-ring deiodination (IRD) to the inactive 3,3Š,5Š-triiodothyronine (rT 3 ) (42). By sulfation, T 3 loses its affinity for the thyroid hormone receptors (41). Additionally, T 3 sulfate (T 3 S) is subject to accelerated degradation, as sulfation facilitates the IRD of T 3 by the type I deiodinase (D1) (42). Sulfation also facilitates the inactivating IRD of T 4 by D1, whereas the activating ORD of T 4 by D1 is completely blocked by sulfation (42). Therefore, an important function of sulfation is to facilitate the irreversible degradation of thyroid hormone. Furthermore, under conditions in which the deiodinative clearance of sulfates is impaired, sulfation may be reversed by sulfatases. Because T 3 S and T 4 S levels in the human fetal circulation are high (4, 38, 40), it has been speculated ...