Immunological cross-reactivity of L-gulonolactone oxidase of different species (rat, chicken, and bullfrog) was tested by the Ouchterlony technique. Antiserum directed against the enzyme from chicken kidney reacted with rat liver enzyme as well as with bullfrog kidney enzyme. This finding suggests that there is, at least partly, sequence homology among the enzyme from species belonging to the three classes, Mammalian, Aves, and Amphibia.