During the past over 20 years, nitric oxide has become a subject of intensive research in molecular biology and other fields of science. Conducted studies discover its important role both in physiological and pathophysiological processes. A significant feature of nitric oxide is its participation in the regulation of gene expression. Mechanisms of this regulation mainly are based on direct action and consist in the modulation of transcription factors, of the translation and stability of mRNA, as well as in the posttranslational modification of primary gene product. The aim of this review is to present current knowledge about the influence of nitric oxide on the regulation of eukaryotic gene expression.