The newly-found thiol peroxidases (TPx) with a conserved cysteine as the primary site of catalysis are capable of catalyzing the thiol-dependent reduction of peroxides. However, the cellular distributions of the isoforms remain poorly understood. As a first step in understanding the physiological functions of the TPx isoforms, we examined the cellular and tissue distribution of the isoenzymes in various bovine tissues. The tissue distributions of TPx isoenzymes indicate that two types of TPx are widely distributed throughout all of the tested tissues. These two forms are the predominant proteins, with levels of the proteins being quite different from each other. The level of predominant TPx proteins, named type II (TPx II) and type V (TPx V), appeared to be very different with respect to tissue type. The cellular distribution and level of TPx isoenzymes also varied with the types of cells. Immunoblot analysis of the mitochondrial and cytosol fractions from various tissues indicates that TPx III is a unique mitochondrial form. Based on the different tissue and cellular distribution of TPx isoenzymes, we discuss the physiological function of TPx isoenzymes, especially the ubiquitous TPx II.