We have reported that spermidine N' -acetyltransferase has a larger role than ornithine decarboxylase in putrescine synthesis in chick duodenum induced by 1 a,25-dihydroxycholecalciferol (calcitriol) [Shinki, T., Kadofuku, T., Sato, T. and Suda, T. (1986) J. Biol. Chem. 261, In the present study, spermidine N'-acetyltransferase was purified from the duodenal cytosol of calcitriol-treated chicks to homogeneity judged by SDS/polyacrylamide gel electrophoresis. The purified enzyme converted spermidine only to N'-acetylspermidine. The apparent molecular mass of the purified spermidine N'-acetyltransferase was found to be 36 kDa by gel filtration on Sephacryl S-200 and 18 kDa by SDS/polyacrylamide gel electrophoresis. When duodenal crude 105000 x g extracts were directly applied to a Sephacryl S-200 column without prior purification, three peaks with spermidine N'-acetyltransferase activity appeared. The first peak was in the void volume, the second peak was in the fraction corresponding to an apparent molecular mass of 70 kDa, and the third peak was in the fraction corresponding to 36 kDa. These results suggest that spermidine N'-acetyltransferase exists as a dimer of the 38 kDa subunits and is stabilized in (a) form(s) bound to other components or proteins in intact cells.Recently, a number of reports have indicated the presence of enzymes acetylating polyamines and histones [l -101. Some of them catalyze the acetylation reaction of either polyamines or histones, but some can catalyse both. Thus, intact cells and crude cell preparations contain a mixture of enzymes capable of catalyzing the formation of acetylated spermidine and spermine using acetylcoenzyme A as a substrate. Of these, enzymes acetylating both polyamines and histones form N8-acetylspermidine, which are not native metabolites in the interconversion of polyamines. Only spermidine/spermine N'-acetyltransferase is considered to play an important role in the regulation of intracellular concentrations of polyamines [4,5,8, 111. This enzyme catalyzes the rate-limiting step of the interconversion of polyamines to form N'-acetylspermidine and N'-acetylspermine, which are further converted to putrescine and spermidine, respectively, by polyamine oxidase [12, 131. Calcitriol, the most potent metabolite of calciol, is now considered to be a hormone which mediates calcium transport in target tissues such as intestine and bone [14-161.