Homogenates of pig kidney incubated in vitro convert 25-hydroxycholecalciferol to the dihydroxymetabolites almost as efficiently as homogenates of chick kidney under similar conditions. 2. The cortex of the kidney carries out this conversion more efficiently than does the medulla. 3. Kidneys from pigs given low calcium or low phosphorus diets produce about 40% more 1,25-dihydroxycholecalciferol than those from pigs given diets containing normal levels of Ca and P.