Activation of intracellular signal transduction cascades frequently involves increased phosphoinositide hydrolysis following stimulation of phospholipase C. Inositol 1,4,5-trisphosphate (IP 3 ), 1 a second messenger produced by phosphoinositide hydrolysis, mediates Ca 2ϩ release from intracellular stores by binding to IP 3 -sensitive Ca 2ϩ channels, thereby increasing their "open" probability (1). IP 3 receptors derive from at least three different genes, constituting types I, II, and III, which are approximately 70% identical at the amino acid level but differ in distribution and regulation (reviewed in Refs. 1-3). An assembly of four 260-kDa subunits forms the receptor. Each subunit consists of a cytoplasmic, amino-terminal IP 3 binding domain, a coupling domain, and a Ca 2ϩ channel pore of six transmembrane segments (2-4). Type I is further diversified by alternative RNA splicing, resulting in two main forms, of which the longest (SIIϩ, containing the 40 amino acid residues 1693-1732) is specifically expressed in neurons (2). One or more IP 3 receptor forms have been found in virtually all cell types examined (reviewed in Ref. 2), but particularly high amounts of type I IP 3 receptor are seen in smooth muscle cells and in cerebellar Purkinje neurons. Calcium release mediated by IP 3 receptors appears to be an essential step for the induction of long term depression (LTD) in Purkinje cells (5).A number of different mechanisms modulates IP 3 receptor function, including binding of ATP, fatty acids, and calcium (reviewed in Ref. 2); a number of neurodegenerative processes (6, 7); and phosphorylation of the IP 3 receptor by specific protein kinases. cAMP-dependent protein kinase (PKA) phosphorylates the type I IP 3 receptor both in vitro and in vivo (8 -11) and has also been reported to phosphorylate type II and III in intact cells (12). Ca 2ϩ /calmodulin-dependent protein kinase II, protein kinase C and the tyrosine kinase Fyn have also been reported to phosphorylate the type I IP 3 receptor (13)(14)(15)(16)(17). In addition, the receptor may undergo autophosphorylation (18). Early work indicating that the neuronal IP 3 receptor (SIIϩ) can be phosphorylated by cGMP-dependent protein kinase (PKG) (8) was later confirmed by in vitro experiments (19 -21). Likewise, the nonneuronal type I IP 3 receptor (SIIϪ) found in smooth muscle cells, also termed the G 0 protein (22, 23), is a substrate for phosphorylation by both PKA (10) and PKG (19,20,(23)(24)(25). Recent reports of IP 3 receptor phosphorylation by PKA and PKG in hepatocytes (26 -28), kidney cells (11), and platelets (29, 30) support these observations. Phosphorylation of the IP 3 receptor by PKA and PKG represents a possible mechanism for cross-talk whereby cyclic nucleotides can modulate IP 3 -mediated regulation of Ca 2ϩ levels (20, 31). Because cAMP and cGMP levels in most cells are regulated by various extracellular signals, identification of phosphorylation sites labeled by these kinases is of interest. Amino acid sequencing indicated that PKA phosphor...