Recoding of UGA from a stop codon to selenocysteine poses a dilemma for the protein translation machinery. In eukaryotes, two factors that are crucial to this recoding process are the mRNA binding protein of the Sec insertion sequence, SBP2, and the specialized elongation factor, EFsec. We sought to determine the subcellular localization of these selenoprotein synthesis factors in mammalian cells and thus gain insight into how selenoprotein mRNAs might circumvent nonsense-mediated decay. Intriguingly, both EFsec and SBP2 localization differed depending on the cell line but significant colocalization of the two proteins was observed in cells where SBP2 levels were detectable. We identify functional nuclear localization and export signals in both proteins, demonstrate that SBP2 undergoes nucleocytoplasmic shuttling, and provide evidence that SBP2 levels and localization may influence EFsec localization. Our results suggest a mechanism for the nuclear assembly of the selenocysteine incorporation machinery that could allow selenoprotein mRNAs to circumvent nonsense-mediated decay, thus providing new insights into the mechanism of selenoprotein translation.Selenocysteine, the 21st amino acid, is the defining component of selenoproteins, a family whose members exhibit a wide range of functions, including roles in cellular oxidative status, male fertility, and thyroid function. Selenoprotein mRNAs are unique in that they recode UGA, which typically signals termination to the protein synthesis machinery, to instead specify cotranslational insertion of selenocysteine. In eukaryotes, this recoding process involves the assembly of complexes, termed Sec insertion sequence (SECIS) elements, at specific secondary structures in the 3Ј untranslated regions of these mRNAs (5). The complexes include a SECIS binding protein (SBP2) (13) and a dedicated elongation factor (EFsec) (19, 35) complexed with selenocysteyl-tRNA [Ser]Sec (for a review, see references 4 and 17). Disrupting the functions of the factors involved in selenocysteine incorporation or limiting selenium availability results in premature termination of translation at UGA codons (6,7,13,26,30,39). Under these circumstances, selenoprotein mRNAs are susceptible to degradation through a process termed nonsense-mediated decay (NMD) (for a review, see references 23 and 31), with different mRNAs exhibiting differential sensitivities to the NMD pathway (33, 38).NMD or mRNA surveillance targets mRNAs containing premature termination codons for degradation, ensuring that they do not produce prematurely terminated polypeptides. In higher eukaryotes, a nonsense codon is usually recognized as premature if it is located more than 50 to 55 nucleotides upstream of the last intron in the pre-mRNA. Sensitivity to NMD is conferred by the deposition of an exon-junction complex upstream of exon-exon boundaries during mRNA splicing and export (23). Immunity to NMD is thought to be acquired upon removal of these proteins during the first round of translation. However, if an mRNA escapes NM...