Abstract3′ processing is an essential step in the maturation of all messenger RNAs (mRNAs) and is a tightly coupled two‐step reaction: endonucleolytic cleavage at the poly(A) site is followed by the addition of a poly(A) tail, except for metazoan histone mRNAs, which are cleaved but not polyadenylated. The recognition of a poly(A) site is coordinated by the sequence elements in the mRNA 3′ UTR and associated protein factors. In mammalian cells, three well‐studied sequence elements, UGUA, AAUAAA, and GU‐rich, are recognized by three multisubunit factors: cleavage factor Im (CFIm), cleavage and polyadenylation specificity factor (CPSF), and cleavage stimulation factor (CstF), respectively. In the yeast Saccharomyces cerevisiae, UA repeats and A‐rich sequence elements are recognized by Hrp1p and cleavage factor IA. Structural studies of protein–RNA complexes have helped decipher the mechanisms underlying sequence recognition and shed light on the role of protein factors in poly(A) site selection and 3′ processing machinery assembly. In this review we focus on the interactions between the mRNA cis‐elements and the protein factors (CFIm, CPSF, CstF, and homologous factors from yeast and other eukaryotes) that define the poly(A) site. WIREs RNA 2011 2 732–747 DOI: 10.1002/wrna.88This article is categorized under: RNA Interactions with Proteins and Other Molecules > Protein–RNA Recognition RNA Interactions with Proteins and Other Molecules > RNA–Protein Complexes RNA Processing > 3' End Processing