Whole cells and anucleated cells of Acetabularia calyculus, were exposed to concentrations of 1 mg/l and 10 mg/l of mercury chloride (HgCl 2 ) during 3 days. The bioconcentration factor (BCF) was not significantly different between both concentrations, reaching a saturation level in the uptake of mercury. The cytoplasm protein fraction (CPF) of whole cells and anucleated cells treated with 10 mg/1 of (HgCl 2 ) was analyzed by SDS-Page electrophoresis. Results obtained indicated that, at this experimental concentration of Hg, Acetabularia calyculus synthesizes a polypeptide with a molecular weight apparent of 27.000 Dalton. This polypeptide was absent in the control experiments, where cells were not treated with Hg. These results suggest that the great ability of Acetabularia to bioconcentrate Hg (high BCF) could be related to the synthesis of this Hg induced Polypeptide (HgIP).