The uptake of35S-labelled inorganic sulphate by a brewer’s yeast has been examined. Optimum uptake by cell suspensions required the presence in the medium of glucose, ammonium ions and citrate. The omission of phosphate produced little or no effect. Ammonium ions could be replaced almost completely byL-glutamine but not by a number of amino acids. After one hour approximately 60% of the sulphate-sulphur accumulated appeared in protein. This was comparable to the rate of entry of methionine-sulphur into yeast protein. Sulphate uptake was inhibited by azide, 2,4-dinitrophenol, iodoacetate and mercuric ions. Arsenate was inhibitory at high concentrations but stimulated uptake at low concentrations. Selenate inhibited uptake competitively and appeared to have an affinity for the sites of uptake comparable with that of sulphate. Uptake was also partly suppressed byL-methionine,L-ethionine,L-cysteine andDL-homocysteine.