Simian Virus 40 (SV40) is one of the best characterized members of the polyomavirus family of small DNA tumor viruses. It has a small genome of 5243 base pairs and utilizes cellular proteins for its molecular biology with the exception of the T-antigen protein, which is coded by the virus and is involved in regulating transcription and directing replication. Importantly, SV40 exists as chromatin in both the virus particle and intracellular minichromosome. These facts combined with high yields of virus and minichromosomes following infection, and ease of manipulation, have made SV40 an extremely useful model to study all aspects of eukaryotic molecular biology. This protocol consists of two parts. The first part describes the procedures for working with SV40 and preparing SV40 chromatin from infected cells and virus particles. The second part describes how the SV40 chromatin can be used to study epigenetic regulation.