Messenger RNA (mRNA) maturation in eukaryotic cells requires the formation of the 3# end, which includes two tightly coupled steps: the committing cleavage reaction that requires both correct cis-element signals and cleavage complex formation, and the polyadenylation step that adds a polyadenosine [poly(A)] tract to the newly generated 3# end. An in vitro biochemical assay plays a critical role in studying this process. The lack of such an assay system in plants hampered the study of plant mRNA 3#-end formation for the last two decades. To address this, we have now established and characterized a plant in vitro cleavage assay system, in which nuclear protein extracts from Arabidopsis (Arabidopsis thaliana) suspension cell cultures can accurately cleave different pre-mRNAs at expected in vivo authenticated poly(A) sites. The specific activity is dependent on appropriate cis-elements on the substrate RNA. When complemented by yeast (Saccharomyces cerevisiae) poly(A) polymerase, about 150-nucleotide poly(A) tracts were added specifically to the newly cleaved 3# ends in a cooperative manner. The reconstituted polyadenylation reaction is indicative that authentic cleavage products were generated. Our results not only provide a novel plant pre-mRNA cleavage assay system, but also suggest a cross-kingdom functional complementation of yeast poly(A) polymerase in a plant system.Gene expression in eukaryotes requires the transcription of DNA into mRNA in the nucleus. The newly transcribed pre-mRNAs undergo extensive processing, such as 5#-end capping and removal of introns and 3#-end polyadenylation before they are ready to be transported to the cytoplasm for translation. Among pre-mRNA processing events, 3#-end formation and polyadenylation are known to regulate transcription termination, affect intron splicing, promote mRNA transportation and translation initiation, and protect mature mRNAs from unregulated degradation (Buratowski, 2005;Moore and Proudfoot, 2009). In addition, studies on alternative polyadenylation show that more than half of plant and mammal genes can be alternatively processed at different locations, resulting in distinct mature mRNAs from the same pre-mRNA transcripts (Tian et al., 2005;Xing and Li, 2010;Wu et al., 2011). More recently, the choice of alternative polyadenylation sites at 3#-untranslated region (UTR) of many genes has been linked to gene expression level control and cancer development (Mayr and Bartel, 2009). Thus, a theme of gene expression regulation through pre-mRNA polyadenylation is emerging. Due to its tight connections to transcription, translation, and RNA decay, mRNA 3#-end polyadenylation appears to act as a hub for fine tuning gene expression and forming a regulation network (Danckwardt et al., 2008).The 3#-end processing of mRNA includes two coupled steps: cleavage at a specific site at the 3#-UTR and an addition of a polyadenosine [poly(A)] tract to the newly formed 3# end. The biochemical process of polyadenylation is relatively well studied in mammals and yeast (Saccharo...