The influenza C virus genome consists of seven singlestranded RNA segments of negative polarity. RNA segment 6 (M gene) of C/Yamagata/1/88 is 1,181 nucleotides in length and has a single open reading frame (positions 27 to 1148) capable of encoding a polypeptide of 374 amino acids with a predicted M r of 42,000 (9, 35). However, the predominant mRNA transcript of this RNA segment lacks nucleotides 755 to 982 and encodes a 242-amino-acid matrix (M1) protein with an M r of 27,000. Elimination of the intron results in the introduction of a termination codon (consisting of nucleotides 753, 754, and 983) after amino acid residue 242 (9, 35). Unspliced mRNA from RNA segment 6 is synthesized in infected cells, though at very low levels (13% of spliced mRNA) (9). This mRNA species is capable of coding for a 374-amino-acid protein (P42) containing an additional 132 amino acids from the C terminus of M1 (11), which is cleaved by signal peptidase to generate CM2, composed of the C-terminal 115 amino acids, in addition to the M1Ј protein, composed of the N-terminal 259 amino acids (12, 26). The CM2 protein forms a voltage-activated ion channel permeable to chloride ions (13). Recently, it has been suggested that CM2 also has pH-modulating activity (2).In influenza A virus-infected cells, the colinear transcript from segment 7 encodes M1, and the M1 mRNA also undergoes alternative splicing to generate spliced M2 mRNA and mRNA 3 . The colinear transcript and spliced mRNA from influenza A virus segment 8 are translated into NS1 and NS2 (NEP), respectively. It has been reported that the steady-state level of spliced viral transcripts is only 10% of that of unspliced viral transcripts in influenza A virus-infected cells (15,16). The inefficient splicing of viral pre-mRNAs can be understood partly by the fact that influenza A virus NS1 protein is associated with spliceosomes and inhibits pre-mRNA splicing (6,7,17). cis-acting sequences in the NS1 transcript also negatively regulates splicing (22). The splicing of influenza A virus M1 mRNA is controlled by the rate of nuclear export (34). The alternative splicing of influenza A virus M1 mRNA is regulated by the binding of the viral polymerase complex and cellular splicing factor SF2/ASF (28, 29). In the case of influenza C virus, however, the mechanism by which influenza C virus M mRNA is efficiently spliced has not yet been clarified. Influenza C virus RNA segment 7 (NS gene) encodes two nonstructural proteins, the 246-amino-acid NS1 protein (C/NS1), encoded by a colinear mRNA transcript of the gene, and the 182-amino-acid NS2 protein (C/NS2), encoded by a spliced mRNA (1,8,18) (see Fig. 5). Using transfected cells, Paragas et al. (25) have demonstrated that C/NS2 possesses nuclear export activity. We recently demonstrated that C/NS2 plays a role in the nuclear export of vRNP in influenza C virus-infected cells, and that C/NS2 is incorporated into virions, where it associates with