The biotransformation mechanism of an unknown metabolite formed enzymatically from nitrosobenzene (NOB) and pyruvate in spinach (Spinacea oleracea L.) was investigated using spinach leaf homogenate. The unknown metabolite was identified as N-phenylglycolohydroxamic acid (PGA). The activity of PGA formation was decreased by l-alanine, increased by l-serine, and completely inhibited by aminooxyacetic acid, an inhibitor of transaminases. These results indicate that the transaminase participates in PGA formation. Indeed, hydroxypyruvate and alanine were produced in the transamination between pyruvate and serine. Hydroxypyruvate served as a direct-acting glycoloyl donor for PGA formation. A good correlation between the activities of the 200 g supernatant of spinach homogenate and commercial yeast transketolase for PGA formation from several glycoloyl donors was obtained. These results suggest the following mechanism for PGA formation from NOB and pyruvate: transamination of l-serine into hydroxypyruvate, which serves as a glycoloyl donor to NOB.