Primary 1␣,25-dihydroxyvitamin D 3 (1␣,25(OH) 2 D 3 )-responding genes are controlled by the vitamin D receptor (VDR) binding to specific sites (VDREs) that are located within the regulatory regions of these genes. According to previous studies, the gene encoding 25-dihydroxyvitamin D 3 24-hydroxylase, CYP24, which is the strongest known 1␣,25(OH) 2 D 3 -responsive gene, has multiple VDREs that locate within the proximal and the distal promoter. However, it has remained unclear, what is the biological role of these regions and how they participate in the regulation of transcription. In this study, we found a different CYP24 expression profile in normal (MCF-10A) and malignant (MCF-7) human mammary cells. Moreover, CYP24 mRNA showed to be three times more stable in MCF-7 cells than in MCF-10A cells. We studied the mechanism of this difference using expression profiling, quantitative chromatin immunoprecipitation and chromosome conformation capture assays. Interestingly, the number of functional VDREs was higher in MCF-7 cells than in MCF-10A cells. Three functional VDREs in MCF-7 cells are connected to linear mRNA accumulation, whereas only one VDRE seems to lead to stepwise CYP24 mRNA accumulation in MCF-10A cells. The distal VDREs were involved in transcriptional regulation via ligand-dependent, dynamic chromatin looping, which brings cyclically the distal elements together either individually or simultaneously next to the transcription start site. In conclusion, our data suggest that in comparison to normal cells, clearing of 1␣,25(OH) 2 D 3 is enhanced in malignant cells due to differences in transcriptional regulation of CYP24 and metabolism of CYP24 mRNA. This change enhances the interaction of VDR with its heterodimeric partner, the retinoid X receptor (RXR). The liganddependent conformational change also modulates interactions of NRs with a number of different nuclear proteins, such as co-activators (CoAs) and co-repressors (CoRs) (4). CoR proteins, such as NCoR1 (5) and SMRT/NCoR2 (6), link non-liganded, DNA-bound NRs to enzymes with histone deacetylase (HDAC) activity, which causes chromatin condensation. After a ligand-dependent conformational change, interactions with CoA proteins, such as SRC-1, are favored (7). These CoAs link the ligand-activated NRs to enzymes displaying histone acetyltransferase (HAT) activity, such as CBP, which leads to chromatin decondensation (8). In a second step, mediator proteins, such as Med1, build a bridge to the basal transcriptional machinery containing RNA polymerase II (pol II) and TATAbox binding protein (TBP).The liganded VDR-RXR heterodimer binds with high affinity and selectivity to vitamin D response elements (VDREs) in the regulative regions of VDR target genes (9). Traditionally, response elements (REs) are thought to be located relatively close to the transcription start site (TSS) of target genes. However, several studies have recently suggested that both positively and negatively regulated genes may have multiple REs * This work was supported by The Academ...