Cytosolic NADP(+)-linked isocitrate dehydrogenase (NADP(+)-IDH) is considered the main enzyme catalyzing the production of 2-oxoglutarate for amino acid biosynthesis in plants. We characterized a full-length cDNA encoding the cytosolic NADP(+)-IDH in the gymnosperm Pinus pinaster Ait. The deduced amino acid sequence exhibited high homology with available sequences in angiosperms. Genomic analysis indicated that only one gene, or two genes with a high degree of homology, encodes the protein in P. pinaster. Cytosolic NADP(+)-IDH is up-regulated during embryo germination concomitantly with glutamine synthetase. Immunohistochemical analysis of germinating seeds and young seedlings showed a broad spatial pattern of NADP(+)-IDH expression. The protein was detected in vascular tissues of germinating embryo and seedling organs, as well as in other cellular types and tissues, including parenchyma and epidermal cells. The spatial pattern of NADP(+)-IDH expression in the embryo and seedling organs did not coincide with the reported spatial patterns for other key enzymes of nitrogen metabolism. Treatment of seedlings with phosphinothricin, an inhibitor of glutamine synthetase (GS), differentially affected GS and NADP-IDH in cotyledons. In response to herbicide treatment, GS was up-regulated in 0.5-cm-long cotyledons, whereas NADP(+)-IDH was up-regulated in 1.5-cm-long cotyledons, suggesting that 2-oxoglutarate is required to overcome the herbicide effect in tissues with a high demand for glutamate. The results indicated that cytosolic NADP(+)-IDH is a housekeeping enzyme that has not undergone functional specialization during evolution. Its spatial pattern in pine tissues suggests that it facilitates metabolism in different ways depending on the characteristics of the particular tissue and cellular type.