It has been demonstrated that dephosphorylation of the ferredoxin component of the mitochondrial 25-hydroxyvitamin D3-1-hydroxylase, as a result of a PTH-cAMP mediated activation, involves a protein phosphatase activity. However, the nature and properties of this phosphatase are uncertain. It has been proved that alkaline phosphatase, a magnesium dependent enzyme, could dephosphorylate in vitro the ferredoxin component of the 25-hydroxyvitamin D3-1-hydroxylase. Moreover, some evidence of mitochondrial localization of some alkaline phosphatases has been published. Although the existence of a levamisole inhibitable alkaline phosphatase activity has been described in renal cells, its role remains to be elucidated. In the present work, the existence of an alkaline phosphatase in mitochondrial membrane preparations from LLC-PK1 cells has been described. This alkaline phosphatase is magnesium dependent and levamisole inhibitable. Preparations of mitochondrial membrane from LLC-PK1 cells also showed 25-hydroxyvitamin D3-1-hydroxylase (1-hydroxylase) and 25-hydroxyvitamin D3-24R-hydroxylase (24-hydroxylase) activities being both enzymes responsive to the 8Br-cAMP mediated regulation. The 8Br-cAMP not only stimulated the 1-hydroxylase and inhibited the 24-hydroxylase activities but also increased the mitochondrial alkaline phosphatase activity. In the same way, the levamisole (specific inhibitor of some alkaline phosphatases) inhibited the mitochondrial alkaline phosphatase and also the 1-hydroxylase activity. In addition, the inhibition of mitochondrial alkaline phosphatase by levamisole avoids the effect of 8Br-cAMP on the 1-hydroxylase and 24-hydroxylase activities. On the other hand, the mitochondrial alkaline phosphatase and the 1-hydroxylase activities showed similar behaviour with respect to the magnesium concentrations in the incubation medium. Taking these results together it could be possible to suggest the implication of the Mg(2+)-dependent mitochondrial alkaline phosphatase activity found in LLC-PK1 cells in the regulation of the 1,25(OH)2D3 and 24,25(OH)2D3 synthesis.