Hormone-sensitive lipase is phosphorylated at a single site (site 2) in vitro by the AMP-activated protein kinase, without any direct effect on the activity of the enzyme. The amino acid sequence around this site has been determined. Ca2 'icalmodulin-dependent protein kinase 11 also phosphorylates hormone-sensitive lipase predominantly at this site, whilst cyclic-GMP-dependent protein kinase phosphorylates exclusively the regulatory site (site 1) which is also phosphorylated by cyclic-AMP-dependent protein kinase. Phosphorylation of site 2 has been found to inhibit subsequent phosphorylation and activation of hormone-sensitive lipase by the cyclic-AMPdependent and cyclic-GMP-dependent protein kinases, indicating that site-2 phosphorylation may have an antilipolytic role in vivo.Hormone-sensitive lipase (HSL) is the rate-limiting enzyme of adipose tissue lipolysis and its activity is under acute hormonal and neural control [l]. Lipolytic agents, such as noradrendline released from sympathetic nerve endings, adrenaline, corticotropin and glucagon, stimulate lipolysis by increasing the intracellular cyclic AMP concentration, resulting in activation of cyclic-AMP-dependent protein kinase. This leads to phosphorylation of HSL which activates the enzyme and therefore stimulates lipolysis [2]. The major antilipolytic hormone is insulin which acts, at least in part, by reducing the intracellular cyclic AMP concentration [3].HSL is phosphorylated at a single site by cyclic-AMPdependent protein kinase in vitro [4,5]. Peptide-mapping studies indicate that this site, which has been termed the regulatory site, is that which is phosphorylated in intact adipocytes in response to noradrenaline [6].We have recently shown that tryptic phosphopeptides containing the site on bovine HSL which is phosphorylated by cyclic-AMP-dependent protein kinase (SVSEAALTQPEG-PLGTDSLK) also contain a second phosphorylated residue (SVSEAALTQPEGPLGTDSLK) (site 2), which is not modified by cyclic-AMP-dependent protein kinase, but which is already partially phosphorylated in the enzyme, as prepared, indicating that this residue represents an in vivo site of phosphorylation [5]. Work with rat adipocytes has also demonstrated the presence of a second site of phosphorylation on Carrespondence to