Characteristics of the enzymes involved in the assimilation of NO3− and NH4+, in particular the nitrate and nitrite reductases, glutamine synthetase, glutamate synthase, glutamate dehydrogenase, glutamate decarboxylase, and asparagine synthetase, are described. The cellular organization of these enzymes in root and leaf tissues are assessed in view of recent research developments that utilize various tissue blotting techniques. Regulation of nitrate assimilation is analyzed at the physiological, biochemical, and molecular levels. Key words: nitrate, ammonium, assimilation, regulation.