Mü llerian inhibiting substance (MIS) is a key element required to complete mammalian male sex differentiation. The expression pattern of MIS is tightly regulated in fetal, neonatal, and prepubertal testes and adult ovaries and is well conserved among mammalian species. Although several factors have been shown to be essential to MIS expression, its regulatory mechanisms are not fully understood. We have examined MIS promoter activity in 2-day postnatal primary cultures of rat Sertoli cells that continue to express endogenous MIS mRNA. Using this system, we found that the region between human MIS؊269 and ؊192 is necessary for full MIS promoter activity. We identified by DNase I footprint and electrophoretic mobility-shift analyses a distal steroidogenic factor-1 (SF-1)-binding site that is essential for full promoter activity. Mutational analysis of this new distal SF-1 site and the previously identified proximal SF-1 site showed that both are necessary for transcriptional activation. Moreover, the proximal promoter also contains multiple GATA-4-binding sites that are essential for functional promoter activity. Thus multiple SF-1-and GATA-4-binding sites in the MIS promoter are required for normal tissue-specific and developmental expression of MIS.Mü llerian inhibiting substance promoter M üllerian inhibiting substance (MIS), also called antiMüllerian hormone, a glycoprotein homodimer belonging to the transforming growth factor  superfamily, is a critical component of sex differentiation responsible for regression in the male embryo of the Müllerian ducts, which in a normal female embryo become the uterus, fallopian tubes, and upper vagina (1). In the rat, MIS is expressed in fetal Sertoli cells from the time of testis differentiation (13 days postcoitum) (2). Both MIS mRNA and protein remain high after birth and fall precipitously after day 5 to a low level, where they remain throughout adult life. Conversely, MIS mRNA is undetectable in the fetal ovaries but becomes increasingly expressed after birth in the granulosa cells of developing follicles (3-5).The complex expression pattern of MIS suggests that it is tightly regulated. The MIS genes from mouse (6), rat (7), bovine (8), porcine (9), chicken (10), and human (8, 11) have been cloned, and all mammalian proximal promoters show regions of evolutionary conservation (Fig. 1). The mouse MIS transcriptional start site is located only 328 bp downstream of the SAP62 gene, suggesting that the region conferring critical regulation of MIS expression is located within close proximity of the transcriptional start site (12).Several factors important for sex determination have been proposed to regulate MIS expression, including SRY (13), SOX9 (14, 15), SF-1 (16, 17), WT-1 (18, 19), Dax-1 (19), and 21), and all except Dax-1 and possibly WT-1 can bind to the Ϫ180 bp region upstream of the transcriptional start site of MIS. Moreover, evidence is convincing that transcriptional upregulation of MIS requires coordinate interactions between SF-1 and SOX9 (15), GATA-4 (21), an...