“…A more fundamental complication vis-à-vis which genes to count is the propensity for a single gene to produce transcripts with different 5 0 leader sequences, only some of which have upstream AUG codons (Anant et al, 2002;Aplan et al, 1991;Eerola et al, 2001;Huo and Scarpulla, 1999;Kawakubo and Samuel, 2000;Laurin et al, 2000;Perälä et al, 1994;Perrais et al, 2001;Sanchez-Góngora et al, 2000;Suva et al, 1989;Tanaka et al, 2001;Tsuda et al, 2000;Zimmermann et al, 2000). The significance of a particular form of RNA cannot always be deduced from its abundance, inasmuch as a minor transcript is sometimes the major functional mRNA (Andrea and Walsh, 1995;Babik et al, 1999;Ghilardi et al, 1998;Mitsuhashi and Nikodem, 1989;Nielsen et al, 1990) and incompletely processed transcripts are sometimes more abundant than the fullyspliced, translatable mRNA (Boularand et al, 1995;Frost et al, 2000;Xie et al, 1991;Zachar et al, 1987). Translational regulation mediated by small upORFs is important, as discussed below, but equally important are non-translational mechanisms -use of alternative promoters or splice sites -that simplify the 5 0 UTR by eliminating upORFs in certain tissues or at certain times when elevated synthesis of the protein is required (Aizencang et al, 2000;Anusaksathien et al, 2001;Arrick et al, 1994;Babik et al, 1999;Brown et al, 1999;Horiuchi et al, 1990;Landers et al, 1997;Lee et al, 2000;Nonaka et al, 1989;Phelps et al, 199...…”