The cis-regulatory function of a far-upstream sequence (-1,711 to -186) of the promoter of the wheat gene for histone H3 (TH012) was analyzed in cultured rice and tobacco cells in a transient expression system with the gene for beta-D-glucuronidase as a reporter gene. The far-upstream sequence was necessary for full activity of the H3 promoter in rice cells but did not enhance the activity of the proximal promoter in tobacco cells. Dissection analysis of the far-upstream sequence revealed the existence of several positive and negative cis-acting sequences in this region, some of which functioned differently in rice and tobacco cells. In gain-of-function experiments with rice cells, the sequence from -848 to -704, containing the CCAAT and octamer (CaCGGATC) motifs, functioned in an orientation-independent manner, whereas the sequence from -703 to -486 functioned in an orientation-dependent manner. By contrast, both sequences exhibited an orientation-dependent cis-function in tobacco cells. These findings suggest that some cis-regulatory sequences in the far-upstream region of the H3 promoter function differently in rice and tobacco cells.