A cDNA that encodes a methyltransferase (MT) was cloned from a cold-acclimated wheat (Triticum aestivum) cDNA library. Molecular analysis indicated that the enzyme WPEAMT (wheat phosphoethanolamine [P-EA] MT) is a bipartite protein with two separate sets of S-adenosyl-l-Met-binding domains, one close to the N-terminal end and the second close to the C-terminal end. The recombinant protein was found to catalyze the three sequential methylations of P-EA to form phosphocholine, a key precursor for the synthesis of phosphatidylcholine and glycine betaine in plants. Deletion and mutation analyses of the two S-adenosyl-l-Met-binding domains indicated that the N-terminal domain could perform the three N-methylation steps transforming P-EA to phosphocholine. This is in contrast to the MT from spinach (Spinacia oleracea), suggesting a different functional evolution for the monocot enzyme. The truncated C-terminal and the N-terminal mutated enzyme were only able to methylate phosphomonomethylethanolamine and phosphodimethylethanolamine, but not P-EA. This may suggest that the C-terminal part is involved in regulating the rate and the equilibrium of the three methylation steps. Northern and western analyses demonstrated that both Wpeamt transcript and the corresponding protein are up-regulated during cold acclimation. This accumulation was associated with an increase in enzyme activity, suggesting that the higher activity is due to de novo protein synthesis. The role of this enzyme during cold acclimation and the development of freezing tolerance are discussed.Winter survival and crop productivity are influenced by many different winter stresses, such as freezing temperature, length of freezing period, ice encasement, flooding, and oxidative stress caused by low temperature (LT)-induced photoinhibition (Fowler et al., 1999). Exposure of plants to LT produces morphological, physiological, and biochemical changes that are often highly correlated with plant freezing tolerance (FT) and winter survival. These changes are regulated by LT at the gene expression level. Cold-regulated genes and their products have been identified and characterized in many species (Thomashow, 1999). The complexity of the LT response has made it difficult to separate genes responsible for LT acclimation and cold hardiness from those associated with metabolic adjustments to LT. To characterize the genetic components associated with LT response, a better understanding of the LTresponsive genes responsible for adaptation to winter stresses and their interaction with the environment is needed (Fowler et al., 1999).