Glioblastoma multiforme (GBM) is recognized as a highly aggressive brain tumor, exhibiting profound resistance to temozolomide (TMZ) chemotherapy. While methylation of the MGMT promoter has been identified as a significant factor determining the response to TMZ, recent evidence indicates that the regulatory mechanisms are multifaceted, involving complex interplays with broader epigenetic and transcriptional landscapes. In this study, we meticulously developed TMZ-resistant GBM cell lines and applied a comprehensive suite of analytical methodologies, including transcriptomic and proteomic analyses, and single-cell transcriptomic profiling, to elucidate the molecular complexities associated with TMZ resistance. Our results demonstrate a crucial correlation between increased levels of H3K9 acetylation (H3K9ac), elevated MGMT expression, and heightened TMZ resistance, a correlation that remains steadfast even in cell lines with methylated MGMT promoters. Simultaneously, we identified the transcription factor SP1 as a key regulator, synergizing with H3K9ac to orchestrate MGMT transcription. Single-cell analysis revealed subtle expression discrepancies among GBM cell subpopulations, with a propensity for elevated H3K9ac pathway activity predominantly in the mesenchymal subtype. As tumors relapsed, we documented a transformation in the cellular character of GBM, migrating from a stem-like state to differentiation. This transition is marked by a progressive upregulation of MGMT, SP1, and H3K9ac. These findings suggest that while the clinical relevance of MGMT promoter methylation is undeniable, a comprehensive understanding of the resistance mechanisms in GBM necessitates a focus on the synergy between histone modifications, transcriptional regulations, and cellular diversity. By deconstructing these intricate relationships, this research enhances our comprehension of the inherent resilience of GBM to TMZ.