Inorganic sulfate uptake by brush border membrane vesicles prepared from proximal and distal small intestine of hamster was studied. Vesicles were prepared by calcium precipitation and uptake was measured by rapid filtration. In the presence of an inwardly directed sodium gradient, vesicles from both proximal and distal segments demonstrated typical “overshoots” of sulfate concentration characteristic of sulfate-sodium co-transport. Sulfate uptake comprised non-saturable and saturable components. Non-saturable uptake, i.e. uptake in the absence of a sodium gradient, was greater in vesicles from distal (126) than proximal (89) intestine (data are pmoles/mg protein per 30 sec at 1 mM). V max for sodium-dependent uptake was the same in vesicles from both proximal and distal segments. However, uptake rate was greater in the vesicles from the distal than the proximal segment over the concentration range 0.05–5 mM, because K t (mM) for vesicles from the distal segment (0.8) was one-third that for vesicles from the proximal segment (2.2). Prior studies with full thickness intestinal segments of hamster show the same proximal-distal gradient we found with vesicles. We conclude that at physiologic concentrations 1) the proximal-distal gradient in sulfate transport is determined at least in part by brush border membrane function; 2) intestinal sulfate uptake is by sulfate-sodium co-transport and its rate is determined by carrier affinity not carrier density.