Glycine N-methyltransferase (GNMT; S-adenosyl-L-methionine:glycine N-methyltransferase, EC 18.104.22.168) is a major protein in rat liver that binds 5-methyltetrahydrofolate polyglutamate in vivo. This enzyme is believed to function in the regulation of the availability of S-adenosylmethionine, the primary donor of methyl groups in the body. The distribution of GNMT in a variety of rat tissues was examined immunohistochemically. In liver, GNMT was most abundant in the periportal region, whereas in kidney it was seen primarily in the proximal convoluted tubules. In pancreas, GNMT was abundant, principally in the exocrine tissue. GNMT was present in the striated duct cells of the submaxillary gland. In the jejunum, GNMT was found in the epithelial cells of the villi. Close examination of the liver indicated GNMT in the nucleus; this site was confirmed by purification of the nuclei and measurement of enzyme activity. The location of GNMT in the liver and kidney suggests that this enzyme plays a role in gluconeogenesis, while its presence in the exocrine cells suggests it may also be a factor in secretion.