Protein phosphatase 2A plays an important role in balancing phosphoryla-tion signals that are critical for cell proliferation and differentiation. Here, we report thatPpp2r5c(regulatory subunit of protein phosphatase 2A) expression was regulated by the transcription factor neural retina leucine-zipper (Nrl) through enhancement of its transcriptional activity on the Ppp2r5cpromoter.