Vitamin D is an important regulator of phosphate homeostasis. The effects of vitamin D on the expression of renal Na؉ -dependent inorganic phosphate (P i ) transporters (types I and II) were investigated. In vitamin D-deficient rats, the amounts of type II Na ؉ -dependent P i transporter (NaPi-2) protein and mRNA were decreased in the juxtamedullary kidney cortex, but not in the superficial cortex, compared with control rats. The administration of 1,25-dihydroxyvitamin D 3 (1,25-(OH) 2 D 3 ) to vitamin D-deficient rats increased the initial rate of P i uptake as well as the amounts of NaPi-2 mRNA and protein in the juxtamedullary cortex. The transcriptional activity of a luciferase reporter plasmid containing the promoter region of the human type II Na ؉ -dependent P i transporter NaPi-3 gene was increased markedly by 1,25-(OH) 2 D 3 in COS-7 cells expressing the human vitamin D receptor. A deletion and mutation analysis of the NaPi-3 gene promoter identified the vitamin D-responsive element as the sequence 5-GGGGCAGCAAGGGCA-3 nucleotides ؊1977 to ؊1963 relative to the transcription start site. This element bound a heterodimer of the vitamin D receptor and retinoid X receptor, and it enhanced the basal transcriptional activity of the promoter of the herpes simplex virus thymidine kinase gene in an orientation-independent manner. Thus, one mechanism by which vitamin D regulates P i homeostasis is through the modulation of the expression of type II Na ؉ -dependent P i transporter genes in the juxtamedullary kidney cortex.The reabsorption of inorganic phosphate (P i ) in the renal proximal tubule plays a key role in overall P i homeostasis (1, 2).1 regulates P i homeostasis in the bone, intestine, and kidney (2). However, the effect of 1,25-(OH) 2 D 3 on the reabsorption of P i in the kidney remains unclear. Contradictory results showing an increase or decrease in P i excretion in response to 1,25-(OH) 2 D 3 have been reported (2). The results may be due to differences in the mode of action (genomic action versus non-genomic action) of 1,25-(OH) 2 D 3 , and/or to differences in the experimental conditions including the time of exposure, dose of 1,25-(OH) 2 D 3 , and previous status of vitamin D and parathyroid hormone (PTH) (2). A study using a micropuncture technique, in situ microperfusion, isolated perfused tubules, and primary cell cultures revealed an axial heterogeneity in proximal tubular P i transport (2). The extent of Na ϩ -P i co-transport is greater in the proximal convoluted tubules (PCTs) than in the proximal straight tubules (PSTs) (3-8). Kinetic studies have shown that the greater P i transport in the PCT is attributable to a higher V max of Na ϩ -P i co-transport (6 -8). Several Na ϩ -P i co-transporters have been isolated from the kidney cortex of various species (9 -11). They have been classified into two different types on the basis of their predicted amino acid sequences: type I, which includes NaPi-1 (rabbit), NPT-1 (human), Npt-1 (mouse), and RNaPi-1 (rat); and type II, which includes NaPi-2/...