O ⁶ -Alkylguanine-DNA alkyltransferase (alkyltransferase) is the repair protein for O ⁶ -alkylguanine, a pre-mutagenic adduct formed by a variety of alkylating agents. Previous comparisons of the repair capacity of O⁶ -alkylguanine in different tissues have expressed the alkyltransferase activity relative to total protein, and have asserted that tissues with low levels of activity were at greater risk for mutagenic damage than tissues with higher levels of activity. Because the alkyltransferase uses DNA as substrate, and because tissues vary greatly in protein content, comparisons of tissue alkyltransferase activity may be more appropriately based on cellular DNA content. We compared alkyltransferase activity relative to tissue DNA content with the activity related to protein content in human, rat and mouse tissues. In each species, liver containing the highest level of activity using either method. In agreement with the findings of others, low levels of alkyltransferase activity relative to protein were seen in human brain, rat brain and small intestine, and mouse kidney. However, based on alkyltransferase activity relative to DNA content, low levels of activity were seen in human bone marrow myeloid precursors, rat bone marrow, brain and intestine, and mouse spleen and bone marrow. The range of activity between tissues was 18-fold in human, 15-fold in rat and 8-fold in mouse. In general, the rank of alkyltransferase activity relative to DNA for each tissue was human > rat > mouse. These results suggest that the mouse is more susceptible to nitrosoureas than rat or human. In each species, the organs with low levels of alkyltransferase activity relative to tissue DNA content would appear to be targets for mutagenic damage following nitrosourea exposure.