The inositol 1,4,5-trisphosphate receptor (IP 3 R) is an intracellular Ca 2+ channel that is for the largest part expressed in the endoplasmic reticulum. Its precise subcellular localization is an important factor for the correct initiation and propagation of Ca 2+ signals. The relative position of the IP 3 Rs, and thus of the IP 3 -sensitive Ca 2+ stores, to mitochondria, nucleus or plasma membrane determines in many cases the physiological consequences of IP 3 -induced Ca 2+ release. Most cell types express more than one IP 3 R isoform and their subcellular distribution is cell-type dependent. Moreover, it was recently demonstrated that depending on the physiological status of the cell redistribution of IP 3 Rs and/or of IP 3 -sensitive Ca 2+ stores could occur. This indicates that the cell must be able to regulate not only IP 3 R expression but also its distribution. The various proteins potentially determining IP 3 R localization and redistribution will therefore be discussed.