Soluble guanylyl cyclase (sGC), a key protein in the NO/cGMP signaling pathway, is an obligatory heterodimeric protein composed of one ␣-and one -subunit. The ␣ 1 / 1 sGC heterodimer is the predominant form expressed in various tissues and is regarded as the major isoform mediating NO-dependent effects such as vasodilation. We have identified three new ␣ 1 sGC protein variants generated by alternative splicing. The 363 residue N1-␣ 1 sGC splice variant contains the regulatory domain, but lacks the catalytic domain. The shorter N2-␣ 1 sGC maintains 126 N-terminal residues and gains an additional 17 unique residues. The C-␣ 1 sGC variant lacks 240 N-terminal amino acids, but maintains a part of the regulatory domain and the entire catalytic domain. Q-PCR of N1-␣ 1 , N2-␣ 1 sGC mRNA levels together with RT-PCR analysis for C-␣ 1 sGC demonstrated that the expression of the ␣ 1 sGC splice forms vary in different human tissues indicative of tissue-specific regulation. Functional analysis of the N1-␣ 1 sGC demonstrated that this protein has a dominant-negative effect on the activity of sGC when coexpressed with the ␣ 1 / 1 heterodimer. The C-␣ 1 sGC variant heterodimerizes with the  1 subunit and produces a fully functional NO-and BAY41-2272-sensitive enzyme. We also found that despite identical susceptibility to inhibition by ODQ, intracellular levels of the 54-kDa C-␣ 1 band did not change in response to ODQ treatments, while the level of 83 kDa ␣ 1 band was significantly affected by ODQ. These studies suggest that modulation of the level and diversity of splice forms may represent novel mechanisms modulating the function of sGC in different human tissues.Since the studies of the late 1970s and early 1980s, which underlined the obligatory role of the endothelium in mediating acetylcholine-induced vasodilatation, nitric oxide (NO) has been recognized as an endogenous nitrovasodilator that mediates the local regulation of basal arterial tone (1-4). Many of the physiological functions of NO in the cardiovascular, neuronal, gastrointestinal, and other systems are mediated through its primary receptor, soluble guanylyl cyclase (sGC).3 The hemecontaining sGC heterodimer converts guanosine triphosphate into the secondary messenger guanosine 3Ј:5Ј-cyclic monophosphate (cGMP). The sGC activity increases more than 200-fold in response to NO (5,6). High concentrations of cGMP produced by activated sGC modulate functions of numerous enzymes, such as cyclic nucleotide phosphodiesterases, cGMP-gated ion channels, and cGMP-dependent protein kinases (PGKs). Recently, the vital importance of sGC for mammalian physiology was directly confirmed by generation of sGC knock-out mice (7-9). The absence of sGC protein resulted in a significant increase in blood pressure, complete loss of NO-dependent aortic relaxation, and inhibition of platelet aggregation in knock-out animals, which died prematurely at the age of 4 weeks because of severe gastrointestinal disorders (7).Four sGC isoforms, products of four genes, have been identified so...