In this study, the first ACC oxidase (PnACO1) cDNA from model short-day plant Pharbitis nil was isolated. The expression pattern of PnACO1 was studied under different conditions (photoperiod and auxin), an adequate balance of which determines P. nil flowering. It was shown that the gene was transcribed in all the examined organs of the 5-day-old seedling and was strongly activated by auxin. Our results also revealed that PnACO1 transcript accumulation in the cotyledons showed diurnal oscillations under both LD and SD conditions. On the basis of presented and previously obtained data, we suggest that flowering inhibition evoked by IAA in P. nil results from its stimulatory effect on both ACC synthase and oxidase gene expression and, consequently, enhances ethylene production.