Hormones which regulate hepatic oxidation of glycine include glucagon, catecholamines and vasopressin. The stimulation of oxidation of glycine by glucagon requires cyclic nucleotidedependent phosphorylation of one or more cytosolic proteins and does not involve mobilization of calcium from intracellular stores. The stimulation of glycine oxidation by catecholamines and vasopressin, on the other hand, appears to involve calcium mobilization. While calcium has direct effect on mitochondrial glycine oxidation, the link between phosphorylation of cytosolic protein(s) and mitochondrial glycine oxidation is not known. The stimulation of glycine oxidation by hormones can be demonstrated in mitochondria isolated from rats treated with hormones prior to sacrifice. Both the effects of glucagon and calcium are evident in isolated mitochondria only when inorganic phosphate is included in the medium. These findings are discussed in relation to the regulation of hepatic glycine oxidation.