Stimulation of intact human neutrophils with phorbol 12-myristate 13-acetate results in the selective phosphorylation of two cytoskeletal protein components with molecular masses of 20 and 48 kDa. After phosphorylation the 48-kDa protein is no longer recovered as a component of the cytoskeletal fraction but is present as a fully soluble phosphoprotein. Phosphorylation of the 20-kDa protein (probably myosin light chains) signals a proteolytic conversion, catalyzed by calpain, to a smaller species having a molecular mass of approximately 15 kDa. Phosphorylation of both the 48-and 20-kDa proteins is related to the conversion of protein kinase C, also catalyzed by calpain, to the soluble fully active form. Leupeptin, an inhibitor of calpain, blocks both the phosphorylation of the target proteins and the proteolytic modification of the 20-kDa polypeptide. Thus, phosphorylation of cytoskeletal proteins and signal-directed proteolysis appear to be related processes that follow stimulation of human neutrophils by phorbol esters. The resulting changes in cytoskeletal organization may be involved in the expression of some neutrophil functions, such as exocytosis of specific granules.Selective protein phosphorylation involving protein kinase C is now generally accepted as one mechanism whereby external signals are transduced to generate specific intracellular messages that evoke distinct cell responses (1, 2). In a variety of cell types, including neutrophils (3-8), platelets (9-11), erythrocytes (12), adipocytes (13), 3T3 mouse cells (14), cells of the PC12 pheochromocytoma line (15), melanoma cells (16), and neuronal cells (17), an increase in the number of proteins phosphorylated and in the extent of 32p incorporation into both membrane and intracellular proteins appears to be related to responses to external signals. However, at the present time, neither the specific proteins phosphorylated nor their relation to a well-defined functional response has been clearly established. We have previously shown that in human neutrophils stimulated by phorbol 12-myristate 13-acetate (PMA), the phosphorylation of membrane proteins is due to the intercalation of protein kinase C into the plasma membrane (8,18) and is responsible for the release of a membrane-bound neutral proteinase and the production of superoxide anion (19). On the other hand, the degranulation responses induced by PMA or fMet-Leu-Phe are mediated by a different form of protein kinase C, the form (PKC-M) that is generated by digestion with a Ca2l-activated proteinase (calpain) (20,21) and expresses full catalytic activity in the absence of Ca2l and phospholipids (20)(21)(22)(23)(24)(25) and no longer binds to the cell membrane (21, 22).We have recently reported (26) that incubation of the cytoskeletal fraction prepared from human neutrophils with PKC-M results in the phosphorylation of a 20-kDa component of the cytoskeleton, probably representing myosin light chains. Phosphorylation of this polypeptide serves as a specific signal for its digestion by calpa...