Malic enzyme (ME) is a family of enzymes that catalyze a reversible oxidative decarboxylation of L-malate to pyruvate with simultaneous reduction of NAD(P)؉ to NAD(P)H. According to the cofactor specificity, the mammalian enzyme can be categorized into three isoforms. The cytosolic (c) and mitochondrial (m) NADP ؉ -dependent MEs utilize NADP ؉ as the cofactor. The mitochondrial NAD(P)؉ -dependent ME can use either NAD ؉ or NADP ؉ as the cofactor. In addition, the m-NAD(P)-ME isoform can be inhibited by ATP and allosterically activated by fumarate. In this study, we delineated the determinants for cofactor specificity and isoform-specific inhibition among the ME isoforms. Our data strongly suggest that residue 362 is the decisive factor determining cofactor preference. All the mutants containing Q362K (Q362K, K346S/Q362K, Y347K/Q362K, and K346S/Y347K/Q362K) have a larger k cat,NADP value compared with the k cat,NAD value, indicating that the enzyme has changed to use NADP ؉ as the preferred cofactor. Furthermore, we suggest that Lys-346 in m-NAD(P)-ME is crucial for the isoform-specific ATP inhibition. The enzymes containing the K346S mutation (K346S, K346S/Y347K, K346S/Q362K, and K346S/Y347K/Q362K) are much less inhibited by ATP and have a larger K i,ATP value. Kinetic analysis also suggests that residue 347 functions in cofactor specificity. Here we demonstrate that the human K346S/Y347K/Q362K m-NAD(P)-ME has completely shifted its cofactor preference to become an NADP ؉ -specific ME. In the triple mutant, Lys-362, Lys-347, and Ser-346 work together and function synergistically to increase the binding affinity for NADP ؉ .Malic enzyme (ME) 2 is a family of divalent metal ion (Mn 2ϩ or Mg 2ϩ )-dependent oxidative decarboxylases. It catalyzes a reversible interconversion of L-malate to pyruvate and CO 2 concomitant with the reduction of NAD(P) ϩ to NAD(P)H (1-4). The ME family is broadly distributed throughout nature and plays an important role in the metabolic pathway of organisms. Since the sequences and structural information of this enzyme family became available, malic enzyme has been characterized as a new family, distinct from other oxidative decarboxylases (5-9). In mammals, the enzyme can be divided into three isoforms according to the cofactor specificity. Both the cytosolic (c) and mitochondrial (m) NADP ϩ -dependent malic enzymes utilize NADP ϩ as the cofactor and play a part in lipid metabolism by generating NADPH as the source for reductive biosynthesis (3, 10 -12). The mitochondrial NAD(P) ϩ -dependent malic enzyme (m-NAD(P)-ME) is a distinct isoform from the other two because it can use either NAD ϩ or NADP ϩ as the cofactor; however, it prefers NAD ϩ under physiological conditions (3, 13, 14). The m-NAD(P)-ME isoform is involved in the metabolism of glutamine with the production of pyruvate and NADH as the source of reducing equivalent for energy production (3,(15)(16)(17)(18)(19)(20). It was found to be overexpressed in tumors and rapidly growing tissues, and it participates in the glutamin...