An NADand GSH-dependent formaldehyde dehydrogenase (formaldehyde: NAD* oxidoreductase, EC 1.2.I.Z) was purified from rat and human liver, and the properties of these enzymes were compared. The GSH requirement of the enzyme obtained from both species could not be replaced by dithiothreitol, CoA or cysteine, and NADP could not substitute for NAD. The pH optimum, and the Km of formaldehyde and NAD...