Over 50% of donor splice sites in the human genome have a potential alternative donor site at a distance of three to six nucleotides. Conservation of these potential sites is determined by the consensus requirements and by its exonic or intronic location. Several hundred pairs of overlapping sites are confirmed to be alternatively spliced as both sites in a pair are supported by a protein, by a full-length mRNA, or by expressed sequence tags (ESTs) from at least two independent clone libraries. Overlapping sites may clash with consensus requirements. Pairs with a site shift of four nucleotides are the most abundant, despite the frameshift in the protein-coding region that they introduce. The site usage in pairs is usually uneven, and the major site is more frequently conserved in other mammalian genomes. Overlapping alternative donor sites and acceptor sites may have different functional roles: alternative splicing of overlapping acceptor sites leads mainly to microvariations in protein sequences; whereas alternative donor sites often lead to frameshifts and thus either yield major differences in the protein sequence and structure, or generate nonsense-mediated decay-inducing mRNA isoforms likely involved in regulated unproductive splicing pathways.