Ten transcripts (Mpc1-10) homologous to protein phosphatases of the 2C family have been isolated from the halophyte Mesembryanthemum crystallinum (common ice plant). Transcripts range in size from 1.6 to 2.6 kb, and encode proteins whose catalytic domains are between 24% and 62% identical to that of the Arabidopsis PP2C, ABI1. Transcript expression is tissue speci®c. Two isoforms are present only in roots (Mpc1 and Mpc5), three in young leaves (Mpc6, 8 and 9), two in old leaves (Mpc6 and Mpc8), and two in post-¯ow-ering leaves (Mpc8 and Mpc9). Mpc2 is strongly expressed in roots and also in seeds, meristematic tissues and mature¯owers. Mpc3 is speci®c for leaf meristems, and Mpc4 is found in root and leaf meristems. Mpc7 is restricted to meristematic tissues. Mpc10 is only present in mature¯owers. Mpc2 (in roots and leaves), Mpc5 (in roots) and Mpc8 (weakly in leaves) are induced by salinity stress and drought conditions with dierent kinetics in dierent tissues, but other Mpcs are downregulated by stress. Cold stress (4°C) leads to a decline in Mpc5 and Mpc6, but low temperature provoked a longterm (days) increase in Mpc2 levels in leaves and a transient increase (less than 24 h) in roots. Four fulllength transcripts have been obtained. In each case, after over-expression in E. coli, the isolated proteins exhibited (Mg 2+ -dependent, okadeic acid-insensitive) protein phosphatase activity, although activity against 32 P-phosphocasein varied among dierent PP2Cs. Determination of tissue developmental and stress response speci®city of PP2C will facilitate functional studies of signal-transducing enzymes in this halophytic organism.