Micrococcal nuclease treatment of the native adenylylated glutamine synthetase from M. smegmatis yielded adenosine and phosphotyrosyl enzyme. The rate of the deadenosylation reaction was monitored by the appearance of the adenosine in HPLC analysis. The o-phosphotyrosyl enzyme had catalytic activity comparable to that of the adenylylated enzyme suggesting that the adenosine part in AMP was not essential to the regulation of the enzyme activity. Further, upon treatment of the phosphotyrosyl enzyme with alkaline phosphatase, the glutamine synthetase activity was increased. This means that the regulation site of glutamine synthetase by covalent modification simply requires the phosphorylation of the tyrosine residue.