Abstract We established gemcitabine (GEM)-resistant pancreatic ductal adenocarcinoma (PDAC) cell line, MIA-G cells from MIA-PaCa-2 (MIA-P) cells by continuous low-dose GEM treatment. MIA-G cells was also resistant to 5-fluorouracil in comparison with MIA-P. Metabolic flux analysis showed that oxygen consumption rate (OCR) in MIA-G cells was higher than MIA-P cells, however, OCR was suppressed by GEM treatment only in MIA-G cells. In MIA-P cells, GEM treatment generated elevation of mitochondrial membrane potential and mitochondrial ROS, but not MIA-G cells. In MIA-G cells, expression of mitochondrial transcription factor A was also decreased. Moreover, glutamine uptake and glutamine peroxidase level were elevated in MIA-G cells. These findings suggest that suppression of OXPHOS contributes to GEM resistance through reduction of ROS production. Citation Format: Rina Fujiwara-Tani, Shingo Kishi, Shiori Mori, Hiroki Kuniyasu. The regulation of mitochondria metabolism is correlated with gemcitabine resistance in MIA-PaCa-2 cell line [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2021; 2021 Apr 10-15 and May 17-21. Philadelphia (PA): AACR; Cancer Res 2021;81(13_Suppl):Abstract nr 2409.