In recent years, several hypotheses have emerged to explain the toxicologic activity of particulate matter. Organic compounds, ultrafine partides, biologic components, and transition metals are some of the constituents that reportedly exert some type of adverse effct on human health. A considerable fraction of the urban particulate matter consists of carbon compounds, which originate mostly from anthropogenic sources. The toxicity of organic fractions from particulate matter have been mainly evaluated by considering their mutagenic activity. This research expands on the toxicologic profile of organic compounds adsorbed to particulate matter, specifically in Puerto Rico, by using the cytotoxic neutral red bioassay (NRB). The NRB uses normal hun epidermal keratinocytes or other ypes ofcels to measure the effect on cell viability when eTosed to organic compounds associated to the partides in the air. We validated the NRB for particulate matter by using a standard reference material (SRM 1649). We used the NRB to detere toxicologic differences of extracts between an urban industrialized site with anthropogenic activity versus a coastal region with less human activity. The cytotoxicity associated with organic compounds in particulate matter collected at the urban industrialized site was detected in both the partculate matter c 10 pm in aerodynamic diameter (PM10) and particulate matter < 100 pm in aerodynamic diameter (PMl,,). Greater toxic effect were observed in PM10 extacts than in PMIOO extracts, but PMIO toxic effects were not significantly different from those in PM 1 . The extracts from the industrialized site were more cytotoxic than the extacts from coastal reference site, although in the summer, extrcts from both sites were significantly ctotoxic to normal human epidermal keratinocytes. In addition, the nonpolr extracts of both PM10 and PM1i exerted the greatest cytotoxicity, followed by the polar, and, finally, the moderately polar extract. This study demonstrates that cxtracts from the Guaynabo indalized site were more toxic than similar etracts obtained firom a reference coastal site in Fajardo, Puerto Rico.