The thiamine phosphorylation in the liver was found much disturbed in a pancreatomized dog compared with the normal dog. This disturbance could be restored by insulin and similar recovering tendencies were also found with kallikrein, pancreas homogenate, etc. The rise of phosphorylation in the pancreatomized dog, not to mention the normal dog, was recognized as an effect of ACTH and thyroid hormone, and also with parotid hormone. Further study is necessary to eluicdate the mechanism promoting the phosphorylation, but the coexistence of pancreatic factors seems to be important. It was confirmed by experiments in vitro as in・i θ that not only insulin but also glucagon promoted the phosphorylation. For its mechanism no other idea than increase in the production of ATP can be suggested at present.