F1‐ATPases from bovine mitochondria and Escherichia coli both contain 5 subunits named α, β, γ, δ and ε. Sequence analysis shows that the δ subunits are not related, nor are the ε subunits. The counterpart of mitochondrial δ is bacterial ε. The subunit equivalent to bacterial δ is mitochondrial oligomycin sensitivity conferral protein.