The solution structure of the cytoplasmic B domain of the mannitol (Mtl) transporter (II Mtl ) from the mannitol branch of the Escherichia coli phosphotransferase system has been solved by multidimensional NMR spectroscopy with extensive use of residual dipolar couplings. The ordered IIB Mtl domain (residues 375-471 of II Mtl ) consists of a four-stranded parallel -sheet flanked by two helices (␣ 1 and ␣ 3 ) on one face and helix ␣ 2 on the opposite face with a characteristic Rossmann fold comprising two right-handed  1 ␣ 1  2 and  3 ␣ 2  4 motifs. The active site loop is structurally very similar to that of the eukaryotic protein tyrosine phosphatases, with the active site cysteine (Cys-384) primed in the thiolate state (pK a < 5.6) for nucleophilic attack at the phosphorylated histidine (His-554) of the IIA Mtl domain through stabilization by hydrogen bonding interactions with neighboring backbone amide groups at positions i ؉ 2/3/4 from Cys-384 and with the hydroxyl group of Ser-391 at position i ؉ 7. Modeling of the phosphorylated state of IIB Mtl suggests that the phosphoryl group can be readily stabilized by hydrogen bonding interactions with backbone amides in the i ؉ 2/4/5/6/7 positions as well as with the hydroxyl group of Ser390 at position i ؉ 6. Despite the absence of any significant sequence identity, the structure of IIB Mtl is remarkably similar to the structures of bovine protein tyrosine phosphatase (which contains two long insertions relative to IIB Mtl ) and the cytoplasmic B component of enzyme II Chb , which fulfills an analogous role to IIB Mtl in the N,N -diacetylchitobiose branch of the phosphotransferase system. All three proteins utilize a cysteine residue in the nucleophilic attack of a phosphoryl group covalently bound to another protein.In bacteria, the translocation of sugars across the cytoplasmic membrane is coupled to concomitant phosphorylation, a process that is mediated by the phosphoenolpyruvate:sugar phosphotransferase system (PTS) 1 signal transduction pathway (1). The initial steps of the PTS are common to all sugars in that enzyme I transfers a phosphoryl group from phosphoenolpyruvate to the histidine phosphocarrier protein (HPr). Thereafter, the phosphoryl group is transferred from HPr to the sugar-specific enzymes II. There are four general classes of enzymes II (2-4), namely glucose, mannitol (Mtl), mannose, and lactose/chitobiose (Chb). The domain organization of the sugar-specific enzymes II are similar, and the domains may or may not be covalently linked to one another. There are two cytoplasmic domains, IIA and IIB, and a transmembrane IIC domain (and in some cases IID as well). IIA accepts the phosphoryl group from HPr and subsequently donates it to IIB; IIC catalyzes the translocation of the sugar across the cytoplasmic membrane and its phosphorylation by IIB. The IIA and IIB cytoplasmic domains for the different sugar classes bear no sequence similarity to one another and, in the case of those whose structures have been solved, no structural resemblance ei...