The baculovirus Autographa californica nucleopolyhedrovirus encodes two proteins with RNA triphosphatase activity. Late expression factor LEF-4, which is an essential gene, is a component of the RNA polymerase and also encodes the RNA capping enzyme guanylyltransferase. PTP/BVP is also an RNA triphosphatase, but is not essential for viral replication, possibly because its activity is redundant to that of LEF-4. To elucidate the role of these proteins in mRNA cap formation, a mutant virus that lacked both RNA triphosphatase activities was constructed. Infection studies revealed that the double-mutant virus was viable and normal with respect to the production of budded virus. Pulse-labeling studies and immunoblot analyses showed that late gene expression in the double mutant was equivalent to that in the wild type, while polyhedrin expression was slightly reduced. Direct analysis of the mRNA cap structure indicated no alteration of cap processing in the double mutant. Together, these results reveal that baculoviruses replicate and express their late genes at normal levels in the absence of its two different types of RNA triphosphatases.Baculoviruses are unique among eukaryotic DNA viruses in their use of both cellular and viral transcription machinery (19,25). Viral infection is initiated by the host RNA polymerase II that recognizes and transcribes early promoters which are structurally similar to cellular promoters. Late and very late genes are transcribed by a virus-encoded RNA polymerase composed of four late expression factors (LEFs) called LEF-4, -8, and -9 and P47. These genes were first described for the type species Autographa californica multicapsid nucleopolyhedrovirus (AcMNPV), and homologs have been identified in all the baculovirus genomes that have been sequenced thus far (45). LEF-8 and LEF-9 are believed to form the catalytic pocket, because they contain motifs common to  and Ј RNA polymerases (38,49,59). LEF-4 is an RNA capping enzyme with both guanylyltransferase and RNA triphosphatase activities (14,17,28), and the function of P47 is unknown.Late and very late baculovirus mRNAs have a typical methyl-7-guanosine cap structure at their 5Ј ends (53). In eukaryotic cells, this cap structure is essential and is required for efficient pre-mRNA splicing, export, stability, and translation initiation (11). Three enzymatic activities are required for cap formation: hydrolysis of the 5Ј triphosphate end of the nascent transcript to a diphosphate by RNA triphosphatase, capping of the diphosphate end with GMP by RNA cap guanylyltransferase, and N-7 methylation of guanine cap by RNA cap methyltransferase (11, 57).Baculoviruses have evolved a novel strategy for capping their late mRNAs. Even though they replicate in the nuclei of infected cells, baculoviruses are unable to use the cellular capping machinery, because these enzymes find their substrates through interactions with the highly repetitive carboxyl-terminal domain of the cellular RNA polymerase II (6,23,43). Since the baculovirus RNA polymerase la...