The base composition of DNA (GC content) from 62 strains of yeasts and yeast-like fungi was studied. They are widely distributed from 26 to 64%. Most species of Saccharomycetaceae exhibited low GC content of 26-42.5%, but Lipomyces starkeyi and Naganishia globosus showed rather high values of 45.5% and 47.5%, respectively.In Cryptococcaceae, the GC content ranged from 30 to 64%. Yeasts belonging to Cryptococcus and Rhodotorula exhibited high GC content of 46-56% and 47.5-64%, respectively.In the genera of Torulopsis, Candida and Trichosporon, GC contents were widely distributed, namely, 34.5-52.5% in Torulopsis, 30-60% in Candida, and 32.5-59% in Trichosporon. Brettanomyces bruxellensis and Kloeckera apiculata exhibited low GC content of 35% and 30%, respectively. Trigonopsis variabilis showed rather a high value of 44%. Sporobolomyces salmonicolor, a ballistosporous yeast, exhibited a high GC content (57%). Of the yeast-like fungi, Tremella fuci formis and Aureobasidium pullulans showed high GC content of 54.5% and 51.5%, respectively.Meanwhile, Dipodascus albidus and Geotrichum candidum exhibited low GC content of 33% and 40.5%, respectively. A phylogenetic relationship between the yeasts exhibiting a high GC content and Heterobasidiomycetes was discussed. A taxonomic significance of urease activity was found to be correlated to the GC content.Since the suggestion of MARMUR et al. (1), the base composition of DNA (GC content) has been considered to be one of the most useful approaches to bacterial taxonomy.However, a little is known of it in yeasts. DNAs of yeasts were analyzed by VISCHER et al. (2), ZAMMENHOF and CHARGAFF (3), SCHILDKRAUT et al. (4), MARMUR and DOTY (5), ROST and VENNER (6), and by TEWARI et al. (7), but these works were restricted to certain species of Saccharomyces and Schizosaccharomyces.From the phylogenetic point of view, STORCK (8) analyzed the DNAs of 30 species of true fungi including yeasts and yeast-like fungi, and concluded that the GC content of fungal DNA appeared to have a taxonomic and phylogenetic significance. The present paper deals with the GC content of 62 strains of yeasts and yeast-like fungi selected from the viewpoint of taxonomy, and discusses the relationship between the yeasts and allied microorganisms on the basis of the GC content and urease activity.The detailed results of the genera 345