A procedure for determining the extent of phosphorylation at individual sites of multiply phosphorylated proteins was developed and applied to two polyphosphorylated proteins. The protocol, using simple chemical (Fischer methyl-esterification) and enzymatic (phosphatase) modification steps and an accessible isotopic labeling reagent (methyl alcohol-d 4 ), is described in detail. Site-specific phosphorylation stoichiometries are derived from the comparison of chemically identical but isotopically distinct peptide species analyzed by microspray liquid chomatography-mass spectrometry ( LC-MS) using a Micromass Q-TOF2 mass spectrometer. Ten phosphorylation sites were unambiguously identified in tryptic digests of both proteins, and phosphorylation stoichiometries were determined for eight of the ten sites using the isotope-coded strategy. The extent of phosphorylation was also estimated from the mass spectral peak areas for the phosphorylated and unmodified peptides, and these estimates, when compared with stoichiometries determined using the isotope-coded technique, differed only marginally (within ϳ20%). P rotein phosphorylation is an omnipresent and important dynamic phenomenon in living systems that affects protein structure, protein-protein interactions and catalytic activity during physiological processes [1]. Often, protein phosphorylation occurs simultaneously at many different sites in a single protein [2,3]. In these cases it is desirable to learn the extent to which each site is phosphorylated, to begin to allow correlation of phosphorylation status to function.While mass spectrometric (MS) techniques can be used to great effect in locating and sequencing phosphopeptides derived from proteolytic digests of polyphosphorylated proteins, differences in ionization and detection efficiencies, from peptide to peptide, make MS based quantification problematic [4]. Numerous isotopic-coding methodologies have been described for comparative proteomic applications in the past few years (reviewed in [5,6]). A technique utilizing differential protease-dependent incorporation of 18 O/ 16 O, followed by phosphopeptide enrichment, phosphatase treatment, and MALDI-MS analysis has been employed to examine changes in protein phosphorylation [7]. Zhang and coworkers described using differential phosphatase treatment and isotope coding to measure phosphorylation stoichiometry with MALDI-MS analysis [8]. Here we describe an alternative approach, which combines differential phosphatase treatment with a one step isotope coding strategy, to yield phosphorylation site stoichiometries. This method is coupled to microspray liquid chromatography/tandem mass spectrometry ( LC-MS/MS) to characterize phosphorylation sites in two poly-phosphorylated proteins from the Arabidopsis thaliana calcium dependent protein kinase super-family, CPK1 and CRK3 [9].We have applied a simple isotopic-coding strategy to determine the phosphorylation stoichiometry of phosphopeptides derived from purified polyphosphorylated proteins. The two-part procedure...