Glutamine synthetase was shown to be localized in liver mitochondria of the American alligator, Alligator mississippiensis, by immunofluorescent staining of frozen liver sections and by the detection of enzymatic activity and immunoreactive protein in the mitochondrial fraction following subcellular fractionation of liver tissue by differential centrifugation. The primary translation product of alligator liver glutamine synthetase mRNA was shown to have an Mr = 45,000 which is similar if not identical in size to that of the mature subunit. This mRNA was found to be heterogeneous in size with a major form corresponding to 2.8-3.0 kb and a lesser form corresponding to around 2 kb. Both are in excess of the size required to code for the glutamine synthetase subunit. The synthesis and presumably the mitochondrial import of glutamine synthetase in alligator liver are thus very similar to the same processes in avian liver. Despite the excretion of a high percentage of nitrogen as ammonia, the demonstration of a mitochondrial glutamine synthetase indicates the alligator has the typical avian-type uricotelic ammonia-detoxification system in liver. This suggests that the transition to uricotelism occurred in the sauropsid line of evolution and has persisted through both the lepidosaurian (snakes, lizards) and archosaurian (dinosaurs, crocodilians, birds) lines.