Glyoxylate reductase (glycollate-NAD oxidoreductase, 1. 1. 1. 26) has been prepared from $20,000;{ imes};g$ supernatant fraction of homogenate of germinating soy bean seed cotyledons and purified by ammonium sulfate precipitation, Sephadex G-200 gel filtration and DEAE-cellulose chromatography. The molecular weight of the enzyme was estimated to be about 158.000 by Sephadex G-100 gel filtration. The purified enzyme has been dissociated into a molecule one fourth the molecular weight of the native enzyme by treatment with 1 per cent sodium dodecyl sulfate, $eta$-mercaptoethanol and Tris-buffer at pH 7.1 for 30 min. The molecular weight of the subunit was estimated to be approximately $41,500{pm}4,000$ by polyacrylamide gel electrophoresis. Amino acid composition of the above enzyme molecule are also presented. Some molecular properties of the subunit are being investigated.