The wide spectrum amidase from Brevibacterium sp. R3 12, which can hydrolyse many amides to the corresponding acids, was shown to transfer the acyl groups of amides, acids and esters to hydroxylamine. The transfer rates of these reactions in cytoplasmic fractions were measured and compared. The K , and V,,, were determined for different substrates in the presence of hydroxylamine. The enzyme was also shown to transfer the acyl group of the amide analogue Nmethylacetamide to hydroxylamide and that of acetamide to the hydroxylamine analogue methyl hydrox ylamine.