In addition to their conventional G-C/T target sequences, Sp1 family transcription factors (Sp-factors) can interact with a subset of the target sequences for NFB. Due to the low level of bona fide NFB activity in most resting cells, this interaction between Sp-factors and B-sites could play important roles in cell function. Here we used mutagenesis of a canonical B element from the immunoglobulin and HIV promoters to identify the GC-rich sequences at each end required for Sp-factor targeting. Through screening of multiple B elements, a sequence element located in the second intron of superoxide dismutase-2 (SOD2) was identified as a good candidate for both NFB and Sp-factor binding. In neurons, the prominent proteins interacting with this site were Sp3 and Sp4, whereas Sp1, Sp3, and NFB were associated with this site in astroglia. The neuronal Sp-factors repressed transcriptional activity through this B-site. In contrast, astroglial Sp-factors activated promoter activity through the same element. NFB contributed to control of the SOD2 B element only in astrocytes. These findings imply that cell-type specificity of transcription in the central nervous system, particularly with regard to B elements, may include two unique aspects of neurons: 1) a recalcitrant NFB and 2) the substitution of Sp4 for Sp1.Transcription factors belonging to the family typified by Sp1 are ubiquitously expressed in mammalian cell types. Sp-factors are involved in the expression of a large number of genes, including most of those known as housekeeping genes; therefore, these factors might participate in every aspect of cellular activity. Indeed, null mutation of Sp1 in mouse is embryonic lethal (1); similarly, mice genetically ablated for Sp3 die soon after birth (2). The abnormalities arising from Sp4 ablation are most apparent in the nervous system (3, 4), consistent with the finding that Sp4 expression is highly enriched in neurons (4 -6). Other zinc-finger transcription factors with homology to Sp1, including Sp2, have DNA-binding preferences quite distinct from those for Sp1, -3, and -4 (7). Collectively, these findings indicate that Sp-factors are not redundant in their roles and that none is dispensable. Abundant evidence shows that each Sp-factor possesses discrete functional properties (8). Sp1 is generally considered a transcriptional activator, although an inhibitory region has recently been mapped in its extreme amino terminus (7, 9). Sp3 can be an activator or inhibitor dependent on its translation initiation sites, post-translational modifications, and the sequence context of a given cis element (10). Sp4 also exhibits some flexibility with regard to transactivation, but the determinants of its activity remain obscure. The importance of Sp-factors has also become manifest in two forms of human disease. Leaching Sp1 from chromatin by a CUG expansion appears to be a key step for the development of myotonic dystrophy type I (11). Similarly, sequestering Sp-factor activity by mutant huntington protein might be one of the primar...