1. The distribution of xanthine oxidase in blood and tissues of various animals was studied by means of a radioactive assay capable of detecting 10(-7) unit of enzyme. The method was shown to be applicable to tissues with a high uricase content. 2. Of 16 mammalian species examined, six had low concentrations of xanthine oxidase in the serum. In six non-mammalian species, no activity was detected in the serum. 3. The enzyme was not found in the blood cells of any mammals, but was present in the nucleated red blood corpuscles of chicken, turtle and tortoise. 4. Studies of the tissue distribution in four species demonstrated high activities in the liver and intestinal mucosa and consistently low activities in skeletal muscle, heart and brain. 5. There is a rough correlation between the activity of enzyme in serum and its activity in lung tissue in 12 mammalian species. In the dog, left-atrial blood had higher concentrations of xanthine oxidase than right-atrial blood.

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