Methionine sulfoxide reductases (Msrs) are ubiquitous enzymes that reduce protein-bound methionine sulfoxide back to Met in the presence of thioredoxin. In vivo, the role of the Msrs is described as essential in protecting cells against oxidative damages and as playing a role in infection of cells by pathogenic bacteria. There exist two structurally unrelated classes of Msrs, called MsrA and MsrB, specific for the S and the R epimer of the sulfoxide function of methionine sulfoxide, respectively. Both Msrs present a similar catalytic mechanism, which implies, as a first step, a reductase step that leads to the formation of a sulfenic acid on the catalytic cysteine and a concomitant release of a mole of Met. The reductase step has been previously shown to be efficient and not rate-limiting. In the present study, the amino acids involved in the catalysis of the reductase step of the Neisseria meningitidis MsrA have been characterized. The invariant Glu-94 and to a lesser extent Tyr-82 and Tyr-134 are shown to play a major role in the stabilization of the sulfurane transition state and indirectly in the decrease of the pK app of the catalytic Cys-51. A scenario of the reductase step is proposed in which the substrate binds to the active site with its sulfoxide function largely polarized via interactions with Glu-94, Tyr-82, and Tyr-134 and participates via the positive or partially positive charge borne by the sulfur of the sulfoxide in the stabilization of the catalytic Cys.Methionine sulfoxide reductases (Msr) 3 are enzymes that catalyze the reduction of free and protein-bound methionine sulfoxide (MetSO) back to Met. Two structurally unrelated classes of Msrs have been described so far. MsrAs are stereo specific toward the S isomer on the sulfur of the sulfoxide function, whereas MsrBs are specific toward the R isomer. Both classes share a similar three-step catalytic mechanism (Scheme 1). First, the reductase step leads to formation of a sulfenic acid intermediate on the catalytic cysteine concomitantly with the release of one mole of Met/mole of Msr. Then, an intra-disulfide bond is formed via the attack of a second Cys (called the recycling Cys) on the sulfenic acid intermediate accompanied by release of a water molecule. Finally, the disulfide bond is reduced by thioredoxin (Trx) in the last step. Recently, the kinetics of the three steps have been investigated for MsrA and MsrB domains of the PilB protein of Neisseria meningitidis (1, 2). For both classes of Msrs, the rate-limiting step is associated with the Trx recycling process, whereas the rate of formation of the intra-disulfide bond is governed by that of formation of the sulfenic acid intermediate, the rate of which is fast.The three-dimensional structures of the MsrA from Escherichia coli, Bos taurus, and Mycobacterium tuberculosis have been recently solved by x-ray crystallography (3-5). The active site can be represented as an opened basin readily accessible to the MetSO substrate in which the catalytic Cys-51 is located at the entrance of the ␣...