Nicotine biotransformation affects the smoking habits of addicted individuals and therefore their health risk. Using an improved analytical method, we have discovered that the human UDP-glucuronosyltransferase (UGT) 2B10, a liver enzyme previously unknown to conjugate nicotine or exhibit considerable activity toward any compound, plays a major role in nicotine inactivation by direct conjugation with glucuronic acid at the aromatic nitrogen atom. The K m value of recombinant UGT2B10 for nicotine (0.29 mM) was similar to that determined for human liver microsomes (0.33 mM), whereas the K m value of UGT1A4 for nicotine was almost 10-fold greater (2.4 mM). UGT2B10 was also more active than UGT1A4 in N-glucuronidation of cotinine (oxidative nicotine metabolite), whereas UGT2B7 exhibited only low nicotine glucuronidation activity and was essentially inactive toward cotinine. UGT1A9 did not glucuronidate nicotine or cotinine. Quantitative reverse transcription-polymerase chain reaction showed that UGT2B10 mRNA was exclusively expressed in human liver, whereas UGTs 1A4 and 2B7 were expressed at comparable, although somewhat lower, levels in liver and several other extrahepatic tissues, including kidney and intestine. These findings for UGT2B10 (but not for UGT1A4 and UGT2B7) were mirrored by human tissue activities because nicotine and cotinine glucuronidation rates in intestine microsomes were less than 0.1% that of human liver microsomes. These novel findings solve two seemingly separate questions: which UGT is primarily responsible for nicotine glucuronidation in human liver, and what conjugation reactions are catalyzed by UGT2B10.Nicotine is not carcinogenic by itself and might even have some beneficial therapeutic effects in some neurological diseases. Nonetheless, it is the major perpetrator of tobaccorelated diseases because nicotine addiction drives smokers to pursue the habit despite the known health hazards. Nicotine concentration in the blood increases sharply during cigarette smoking and then decreases rapidly because of metabolism and clearance, driving the addicted individual to reach for another cigarette. Hence, better understanding of nicotine metabolism can assist the development of treatments to reduce the health risks associated with nicotine addiction.Cytochrome P450 monooxygenase 2A6 (CYP2A6) catalyzes nicotine oxygenation and plays an important role in nicotine metabolism (Hukkanen et al., 2005;Nakajima and Yokoi, 2005). However, there is more to nicotine metabolism than CYP2A6 because both nicotine and its primary oxidation metabolite, cotinine, undergo direct N-glucuronidation at the aromatic nitrogen (Fig.