In extracts of pea roots two types of indoleacetic acid degrading enzymes are present. The first type is not retained by polyvinylpyrrolidone, shows peroxidase activity and does not denaturate in 3 M urea. The second type adsorbs to polyvinylpyrrolidone, does not show peroxidase activity and denaturates in 3 M urea. It is also destroyed by deoxycholate. Presumably it is associated with polyphenols. Both types possibly aggregate with each other and with other proteins to form large complexes. Both depend for their action with indoleacetic acid on an added cofactor.