A cDNA and genomic sequence encoding manganese peroxidase from T.gibbosa were cloned and sequenced.The cDNA, encodes a mature protein of 364 amino acids residues with a 21 amino acid signal peptide, and has a 62.65% G+C content.The nucleotide sequence and putative amino acid sequence of MnP of T.gibbosa showed highly homologous to MnP isozyme of T.versicolor (83-86%) and P.radiata MnP3 (80%).The gene, called Tg-mnp, clone was 3,096 bp, contains five introns.The Tg-mnp gene contains known to be important sites for MnP, including the distal histidine, the proximal histidine and Mn-binding sites, the amino acids are conserved and involved in peroxidase function.The upstream region of Tg-mnp contains putativea TATA box, CAAT box and AP-1, AP-2 and SPlsites, also several putative heat-shock (HSE) and metal-response elements (MRE) were identified, these elements maybe involved in the regulation of mnp gene transcription by Mn.