Peroxisomal acyl-CoA oxidase (ACOX; EC 1.3.3.6) is the first enzyme of the fatty acid 1-oxidation pathway, which catalyzes the desaturation of acyl-CoAs to 2-tnns-enoyl-CoAs, and it donates electrons directly to molecular oxygen, thereby producing H202. The discovery of carcinogenic peroxisome proliferators, which markedly increase the levels ofthis H202-producing ACOX in rat and mouse liver, generated interest in peroxisomal «-oxidation system genes. The present study deals with the structural organization of human ACOX gene. This gene spans :33 kb and consists of 14 exons and 13 introns. Primer-extension analysis revealed three principal cap sites, which were mapped at 50, 52, and 53 nt upstream of the initiator methionine codon. The 5' flanking region of the ACOX gene was sequenced up to 500 bp ups ofthe cap sites. This promoter region is G+C-rich and contains three copies of the "GC box" hexanucleofides. Multiple GC boxes are a characteristic feature of the rat ACOX and functional protein genes ofthe 1oxidation system. A+T-rich TATA-boxilike sequences, TTTATTT and TTATY, have also been identified in this human ACOX gene, but typical CCAAT motifs are absent. This ACOX gene has been mapped to chromosome 17q25 by in situ hybridization, using a biotinlabeled probe.Peroxisomes are cellular organelles that are present in virtually all eukaryotic cells. These organelles contain hydrogen peroxide-producing flavin oxidases together with catalase, which decomposes hydrogen peroxide (1). At present >50 enzymes have been found in mammalian peroxisomes, and more than half of these play a role in lipid metabolism (1