Promoter elements important for basal and cyclic AMP (cAMP)-regulated expression of the phosphoenolpyruvate carboxykinase (PEPCK) Analysis of the expression of fusion genes, in which the coding sequence of a reporter gene is placed under the control of putative regulatory elements of a test gene, has resulted in the identification of various cis-acting elements of eucaryotic and viral genes which interact with trans-acting factors to control transcription in mammalian cells (8,28,30). The two classes of cis-acting elements which have been identified are termed promoter and enhancer elements. Promoter elements are characterized by their dependence on position and orientation with respect to the transcription start site (8,28,30). These are typified by the CAAT, SP1, and TATA elements. Enhancer elements are characterized by their ability to exert effects relatively independently of distance from and orientation to the transcription start site (41). Enhancers may be constitutively active, as in the cases of the simian virus 40 enhancer (34) and the basal-level enhancers of the human metallothionein Ila gene (16, 40), or they may be regulatable, as exemplified by the metalregulatory elements of the human metallothionein IIa gene (22,23) and the steroid hormone response elements (22,23,37). Typically, deletion of a regulatable enhancer sequence affects regulated expression but has little or no effect on basal expression of the gene.The gene encoding phosphoenolpyruvate carboxykinase (PEPCK) is regulated at the transcriptional level by a number of hormones (3,10,24,39