1. The activity of rat liver microsomal sulphite oxidase (EC 1.8.3.1) was increased several-fold on aging of microsomes, on delipidation by extraction with acetone or on solubilization with deoxycholate, suggesting its existence in a cryptic state. 2. In rat liver most of the sulphite oxidase was present in the nuclear fraction and only a small portion in the microsomes. 3. Microsomal sulphite oxidase activity was low in the developing embryo and increased rapidly after birth.