ABSTRACT:Mammalian flavin-containing monooxygenase (FMO) enzymes catalyze oxidation at nucleophilic, heteroatom centers and are important for drug, xenobiotic, and endogenous substrate metabolism. In human liver, human FMO3 (hFMO3) is the most abundant FMO isoform and is known to contribute to the hepatic clearance of a variety of clinical drugs. The purpose of the current study was to express and compare the dog (beagle) FMO3 (dFMO3) to hFMO3. A full-length dFMO3 cDNA was obtained from liver by reverse transcription-polymerase chain reaction. Using a baculovirus expression system in Spodoptera frugiperda insect cells, dFMO3 was expressed to protein levels of 0.50 nmol/mg, as determined by liquid chromatography-fluorescence detection. nmol/min/nmol of enzyme. dFMO3 also catalyzed sulindac sulfide S-oxidation with 6.8 nmol/min/nmol of enzyme being the highest velocity observed. Finally, Western blot analysis indicated protein expression levels of dFMO3 in pooled dog liver and lung microsomes to be 27 and 9 pmol/mg, respectively. In summary, dFMO3 appears to be a functional enzyme expressed at appreciable levels in liver, but one with some kinetic properties that are substantially different from its human homolog hFMO3.The flavin-containing monooxygenases (FMOs) are a family of enzymes capable of catalyzing the oxidation of various drugs, xenobiotics, and endogenous substrates containing a soft nucleophile, usually nitrogen or sulfur (Cashman, 2000;Krueger and Williams, 2005). In humans, FMO-dependent drug metabolism can have important clinical implications (Cashman, 2000). Like cytochrome P450s (P450s), the FMOs are microsomal enzymes that require NADPH and O 2 , and FMOs have shown overlapping substrate specificity with P450s. FMOs also typically convert their xenobiotic substrates into more polar products that are less pharmacologically active and more easily excreted, thereby enhancing their elimination from the body (Cashman, 1995). The mammalian FMO gene family includes five different isoforms (FMO1 through FMO5) (Lawton et al., 1994). In humans, as well as in a variety of preclinical species, tissue distribution patterns of FMO isoforms have been described previously (Cashman and Zhang, 2006;Phillips and Shephard, 2008). FMO3 is the most abundantly expressed isoform in adult human liver, existing at levels similar to the major human liver P450 isoform, CYP3A4 . FMO3 has been observed to contribute to the metabolic clearance of a variety of drugs, e.g., cimetidine, nicotine, and tamoxifen, as well as the diet-derived substrate trimethylamine (Cashman et al., 1992(Cashman et al., , 1993Mani et al., 1993). It has been demonstrated that FMO3 is essential for the N-oxygenation and metabolic clearance of trimethylamine (Dolphin et al., 1997;Lang et al., 1998). This finding led to the discovery that human FMO3 (hFMO3) is also a highly polymorphic gene (Koukouritaki et al., 2005). In general, a total of 29 allelic variants of FMO3 have each been observed to be associated with the human condition known as trimethyla...