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The most abundant form of sulfur in our oxygenated planet is inorganic sulfate. It can be used for sulfuryl (–SO3) transfers to cosubstrate nucleophiles once it is metabolically activated as the mixed sulfuric–phosphoric anhydride in adenyl sulfate (AMP–SO4) or the 3′-phosphorylated adenosine-5′-phosphosulfate (APS) metabolite, designated PAPS. Sulfuryltransfers are often called sulfotransfers although it is the –SO3 group not SO42− being transferred. A range of hydrophobic metabolites are reversibly O- and N-sulfated, while glycosaminoglycans may contain up to approximately 2000 sulfated hexose residues in a single proteoglycan. Protein sulfation occurs predominantly on tyrosine residues, as in the chemokine membrane receptor CCR5 which doubles as HIV receptor when bis-sulfated at the amino terminus. A variety of sulfatases form the complement for removal of sulfuryl groups hydrolytically. The major class of sulfatases have a posttranslational modification converting a cysteine side chain to a formylglycine, introducing an aldehyde functional group to the catalytic inventory. The hydrate form of the aldehyde is thought to be the nucleophile attacking the sulfur in the transferring SO3 group.

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