PURPOSE:The current study aims to quantifies the level of expression of selected adenosine triphosphate-binding cassette (ABC) efflux transporters and the major drug metabolizing enzyme CYP450 3A12 in the eyes of dogs. MATERIALS AND METHODS:The levels of expression were quantified by real-time polymerase chain reaction in the cornea, conjunctiva and retinal tissue. RESULTS:ABCB1 mRNA is present at high levels in all analysed tissues. ABCC1, ABCC3 and ABCC4 are expressed predominantly in the conjunctiva and at very low levels in the cornea. ABCC2 could not be detected in any of the tissues. CYP3A12 expression was found in the retina and conjunctiva. CONCLUSION:These data are presented for the first time for ocular tissues of dogs of different breeds and a comparison with other species such as humans and rabbits demonstrated remarkable species differences, which might be of clinical relevance. The impact of these findings is discussed with reference to topical and systemic drug application in the treatment of ophthalmological diseases.