The presence of heme oxygenase and NADPH cytochrome P-450 (c) reductase, the latter an integral component of heme oxygenase and cytochrome P-450-dependent drug metabolizing enzymes, was demonstrated in human corneal epithelium. We reported for the first time that human corneal epithelium contains heme oxygenase activity as high as 20% of that reported for the human liver. Using immunological techniques, we demonstrated that heme oxygenase proteins from human cornea and liver are very similar; both have a molecular weight of 32,000 as demonstrated by Western blot analysis. We also studied the presence of NADPH cytochrome P-450 (c) reductase. The human corneal epithelium contains significant amount of NADPH cytochrome P-450 (c) reductase activity, and this corneal protein is similar to the known liver protein; both have a molecular weight of 71,000 and react with antibodies prepared against purified liver NADPH cytochrome P-450 (c) reductase. As the heme oxygenase system is the rate limiting step in heme degradation, this system plays a pivotal role in regulation of cellular heme in corneal epithelium, thus modulating the activity of hemoproteins such as catalase, tryptophan pyrrolase and thromboxane synthetase.