A transcriptional trans-activator p40tax of HTLV-1 was reported to activate HTLV-1 enhancer, but not SV40 or Rous sarcoma virus enhancer. However, in certain cell lines, we found that SV40 enhancer was activated by p40tax. These cell lines were mostly T cells, where the SV40 enhancer showed only low activity without p40tax. Since p40tax-mediated activation of the LTR is not cell line-specific, the activation of enhancers by p40tax depends on the combination of enhancer and cell type used for the test. Thus, apparent activation by p40tax depends on variable cellular components involved in transcriptional regulation.