Glycine N-methyltransferase (GNMT; S-adenosyl-L-methionine:glycine N-methyltransferase, EC 2.1.1.20)is a major protein in rat liver that binds 5-methyltetrahydrofolate polyglutamate in vivo. This enzyme is believed to function in the regulation of the availability of S-adenosylmethionine, the primary donor ofmethyl groups in the body. The distribution of GNMT in a variety of rat tissues was examined immunohistochemically. In liver, GNMT was most abundant in the periportal region, whereas in kidney it was seen primarily in the proximal convoluted tubules. In pancreas, GNMT was abundant, principally in the exocrine tissue. GNMT was present in the striated duct cells ofthe submaxillary gland. In thejejunum, GNMT was found in the epithelial cells of the vili. Close examination ofthe liver indicated GNMT in the nucleus; this site was confirmed by purification of the nuclei and measurement of enzyme activity. The location of GNMT in the liver and kidney suggests that this enzyme plays a role in gluconeogenesis, while its presence in the exocrine cells suggests it may also be a factor in secretion.Glycine N-methyltransferase (GNMT; S-adenosyl-L-methionine:glycine N-methyltransferase EC 2.1.1.20) is a major protein of rat liver cytosol (1, 2). It catalyzes the methylation of glycine by S-adenosylmethionine (SAM) to form N-methylglycine, also known as sarcosine, and S-adenosylhomocysteine (SAH). Because the enzyme is so abundant, composing 1-3% of liver cytosol from different species (1, 3, 4) and one product of the enzymatic reaction, sarcosine, has no known metabolic role, GNMT has been suggested to function as an alternative mechanism for converting SAM to SAH (5) to maintain the SAM/SAH ratio. The ratio of SAM to SAH is believed important in a variety of reactions involving the methylation of both small and macromolecules (6). GNMT also binds 5-methyltetrahydrofolate (5-MeTHF) polyglutamate endogenously and is one of the cytosolic folate-binding proteins (2). When the folate is bound to GNMT, the enzyme activity is inhibited; this serves physiologically as a mechanism for linking the de novo synthesis of methyl groups via the one-carbon folate pool to the availability of methionine in the diet (7). These metabolic relationships are depicted in Fig.