1. The NADPH-dependent superoxide (O2-) production in a cell-free system of guinea-pig eosinophils was studied, comparing the eosinophils with neutrophils. 2. Eosinophils produced 2.2-fold more O2- than neutrophils in sonicated and intact cells. 3. The subcellular fractionation experiments showed that the O2- production was dependent on the cooperation between the membrane and cytosol fractions. 4. The cross-mixing experiments indicated that the NADPH oxidase-activating activity of the eosinophil cytosol was about 2-fold greater than that of the neutrophil cytosol. 5. These results suggest that the difference in the O2(-)-producing activity between eosinophils and neutrophils is associated with the difference in cytosolic factors necessary for the activation of NADPH oxidase.