In 1876, Baumann (1) demonstrated that phenol administered to a patient was excreted as phenyl sulfate. It was not until some 80 years later that the most common biological sulfate donor, 3Ј-phosphoadenosine-5Ј-phosphosulfate (PAPS), 3 was identified (2). Sulfotransferases catalyze the transfer of the sulfuryl group from a donor, which is most often PAPS, to hydroxyl or amine nucleophiles (Fig. 1). The reverse reaction, the hydrolysis of sulfate esters, is catalyzed by sulfatases. Thus, these enzymes have a complementary relationship analogous to that of kinases and phosphatases. However, enzymatic sulfuryl transfer has remained less thoroughly studied than phosphoryl transfer. Among sulfotransferases that utilize PAPS, several structural and mechanistic investigations have been reported. Structures have been solved for catecholamine sulfotransferase (3), dopamine sulfotransferase (4), and hydroxysteroid sulfotransferase (5). The x-ray structures have been solved for estrogen sulfotransferase (EST) with 3Ј-phosphoadenosine 5Ј-phosphate (PAP) and estradiol bound (6) and also for the EST-PAP-vanadate complex (7).EST catalyzes sulfuryl transfer between PAPS and the phenolic oxygen atom of -estradiol. The sulfation prevents -estradiol from binding to and activating the estrogen receptor. EST catalyzes both the forward and the reverse reactions, as shown in Fig. 1; p-nitrophenol is an alternate sulfuryl acceptor in the forward direction, and p-nitrophenyl sulfate ( pNPS) can function as a sulfuryl donor to PAP in the reverse direction (8).X-ray structures and site-directed mutagenesis have identified two crucial active site residues, His-108 and Lys-106, which are each ϳ3 Å from the oxygen atom of estradiol. Mutation of Lys-106 to arginine, serine, and alanine had little impact on the K m for PAPS but decreased the k cat value by a factor of 200 -3000, and mutation of His-108 to serine, leucine, lysine, or arginine resulted in a protein with no detectable catalytic activity (7). This effect and the position of His-108 relative to the phenol group on the substrate suggest a role for this residue as a catalytic base. Lys-106, the only residue in a position to interact with the nonbridging oxygens of the transferring SO 3 moiety, probably functions in substrate positioning and transition state stabilization. The x-ray structures led to the proposal of a concerted, in-line mechanism for transfer of the sulfuryl group (7).Kinetic isotope effects (9) and linear free energy relationships (10 -14) have revealed that uncatalyzed sulfuryl transfer reactions have transition states characterized by extensive leaving group bond fission and little nucleophilic participation. This is described as a loose transition state in which the sulfuryl group resembles SO 3 . In this study, kinetic isotope effects were used to examine the transition state of the EST-catalyzed sulfuryl transfer from the alternate sulfuryl donor pNPS to PAP. The KIEs have previously been reported for the uncatalyzed hydrolysis of pNPS (9) and for the reaction...