This article is available online at http://www.jlr.org Sphingosine-1-phosphate (S1P) is the fi nal metabolic product of sphingolipid degradation. It circulates in the blood and lymph bound to lipoproteins and functions as a ligand for a family of fi ve differentially expressed G proteincoupled receptors, the S1P receptors (S1PRs) ( 1, 2 ). Acting through these receptors and the downstream signaling events mediated by them, S1P infl uences cell migration, survival, and stress responses ( 3 ). S1PR signaling is critical for development, as demonstrated by the embryonic lethal phenotype of S1PR1 knockout mice, due to severe hemorrhage associated with impaired vascular maturation ( 4 ). S1PR2 knockout mice are deaf due to defects in the stria vascularis ( 5 ). Additional studies have demonstrated the importance of S1P transport and signaling in cardiac and brain development, reproduction, and embryonic stem cell survival ( 6-17 ). S1P acts through its cognate receptors to control T, B, natural killer, and hematopoietic stem cell traffi cking as these cells emerge from bone marrow and thymus and transit peripheral lymphoid organs ( 18,19 ). S1P signaling contributes to the regulation and constitutive activation of key transcription factors that play a central role in infl ammation and cancer, including nuclear factor-B and STAT3 ( 20,21 ). S1P is also a mediator of cardioprotection in response to ischemia and can reduce developmental cell death as well as apoptosis, tissue injury, and infertility in response to ionizing radiation ( 22-24 ). Although many effects of S1P signaling are mediated through activation of its receptors, some of its actions, including activation of nuclear factor-B signaling and regulation of histone deacetylases, appear to be mediated through the receptor-independent, intracellular functions of S1P ( 21,25 ). S1P is generated via phosphorylation of the sphingoid base sphingosine by sphingosine kinases SphK1 and SphK2Abstract Sphingosine-1-phosphate (S1P) is a bioactive sphingolipid involved in immunity, infl ammation, angiogenesis, and cancer. S1P lyase (SPL) is the essential enzyme responsible for S1P degradation. SPL augments apoptosis and is down-regulated in cancer. SPL generates a S1P chemical gradient that promotes lymphocyte traffi cking and as such is being targeted to treat autoimmune diseases. Despite growing interest in SPL as a disease marker, antioncogene, and pharmacological target, no comprehensive characterization of SPL expression in mammalian tissues has been reported. We investigated SPL expression in developing and adult mouse tissues by generating and characterizing a  -galactosidase-SPL reporter mouse combined with immunohistochemistry, immunoblotting, and enzyme assays. SPL was expressed in thymic and splenic stromal cells, splenocytes, Peyer's Patches, colonic lymphoid aggregates, circulating T and B lymphocytes, granulocytes, and monocytes, with lowest expression in thymocytes. SPL was highly expressed within the CNS, including arachnoid lining cells, spinal cord, ch...