Oxalic acid undergoes enzymic transformation along diverse channels in cell-free preparations from micro-organisms and plants. In Collyvia veltepes oxalate undergoes a simple decarboxylation (Shimazono, 1955; Shimazono & Hayaishi, 1957), whereas in other micro-organisms the decarboxylation is preceded by the formation of the CoA derivative of oxalate (Jakoby, Ohmura & Hayaishi, 1956; Kimura, Ka...