Serum-and glucocorticoid-inducible kinase 1 (SGK1) is a member of the Ser/Thr protein kinase family that regulates a variety of cell functions. Recently, SGK1 was shown to increase dendritic growth but the mechanism underlying the increase is unknown. Here we demonstrated that SGK1 increased the neurite formation of cultured hippocampal neurons through microtubule (MT) depolymerization via two distinct mechanisms. First, SGK1 directly depolymerized MTs. In vitro MT depolymerization experiments revealed that SGK1, especially N-truncated SGK1, directly disassembled self-polymerized MTs and taxol-stabilized MTs in a dose-dependent and ATP-independent manner. The transfection of sgk1 to HeLa cells also inhibited MT assembly in vivo. Second, SGK1 indirectly depolymerized MTs through the phosphorylation of tau at Ser214. An in vitro kinase assay revealed that active SGK1 phosphorylated tau Ser214 specifically. In vivo transfection of sgk1 also phosphorylated tau Ser214 in HEK293T cells and hippocampal neurons. Further, sgk1 transfection significantly increased the number of primary neurites and shortened the length of the total process in cultured hippocampal neurons. These effects were antagonized by the cotransfection of the tauS214A mutant plasmid. Dexamethasone, a synthetic glucocorticoid, mimics the effect of sgk1 overexpression. Together, these results suggest that SGK1 enhances neurite formation through MT depolymerization by a direct action of SGK1 and by the SGK1 phosphorylation of tau.Neurons are terminally postmitotic cells that use their microtubules (MTs) for the formation of neuronal processes other than the formation of a mitotic spindle. Structural plasticity mediated by MT dynamics is responsible for important neuronal events, such as process elongation, branching, guidance, retraction, pruning, learning, and memory formation (12,17,47,50). MT dynamics, which are composed of catastrophes and rescues, are dependent on the relative speed between polymerization and depolymerization at the MT plus and minus ends.Two groups of proteins, MT stabilizers and destabilizers, are the best-characterized cellular factors that regulate MT dynamics in cells (22). MT stabilizers, such as microtubule-associated protein (MAP), stabilize MTs mainly by binding to the sides of MTs to suppress catastrophes and increase rescues (8, 9). MAP is required for neurite formation (18); however, an elevated level of MAP, which leads to abnormal MT stability, is related to the pathogenesis of fragile X mental retardation syndrome (38). Tau, a neuronal MAP, is involved in the regulation of neurite formation (7); however, the overexpression of tau in Drosophila melanogaster impairs associated learning and memory (45) and leads to neurodegeneration (14). The kinetics of MTs suggest that MT dynamic instability, rather than net polymerization, is important for determining the influence of MT on brain function. In fact, an MT turns over more rapidly in vivo than an MT assembled from pure tubulin in vitro (27). Therefore, the discovery of ...