La sulfit oxidasa és un metal·loenzim que utilitza un cofactor molibdopterina i un grup heme. pertany a la superfamília de lesmolibdè oxotransferases la qual també incloi DMSO reductasa, xantina oxidasa i nitrit reductasa.
En els mamífers, l'expressió de nivells de sulfit oxidasa és alta en el fetge, el ronyó i el cor i molt baixa en la melsa, el cervell, el múscul esquelètic i la sang.
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