Urate-degrading enzymes such as uricase, allantoinase, and allantoicase are located in the peroxisomes of marine fish liver (Noguchi, T., Takada, Y., and Fujiwara, S. (1979) J. Biol. Chem. 254, 5272-5275). On the basis of intraperoxisomal localization of hepatic allantoicase, 13 different fishes were classified into two groups: mackerel group and sardine group. Allantoicase is located on the outer surface of the peroxisomal membrane in the mackerel group and in the peroxisomal soluble matrix in the sardine group. The peroxisomal membrane enzyme and the peroxisomal matrix enzyme are not distinguishable on the basis of the number and molecular weight of the subunits, but differ in isoelectric point and electrophoretic mobility. The molecular weight of the fish allantoicase subunit is identical with that of the small subunit (allantoicase subunit) of amphibian allantoinase-allantoicase complex, suggesting that the subunit of fish allantoicase changed to the small subunit of the amphibian complex during evolution: allantoinase and allantoicase are present as a complex in amphibian liver (Noguchi, T., Fujiwara, S., and Hayashi, S. (1986) J. Biol. Chem. 261, 4221-4223).