Using quantitative RT-PCR, we have shown that at least six different secondary wall CesAs are involved in secondary wall biosynthesis in developing cotton fiber. Expression levels of secondary wall CesAs in cultured fibers could be up-regulated with exogenous auxin and/or abscisic acid at a time prior to initiation of secondary cell wall synthesis, and were down-regulated with the addition of exogenous gibberellic acid. To study transcriptional regulation of secondary wall CesAs, we have characterized a secondary wall CesA promoter by in silico analyses and functional analyses of a promoter deletion series in cotton ovule cultures and transgenic Arabidopsis seedlings. The promoter analyses show that several putative cis-acting auxin responsive elements may be involved in basal-level expression in Arabidopsis root vascular tissue and cotton fibers, and two other cis-acting elements may be involved in repression of CesA expression by auxin. For further analyses, additional secondary wall CesA promoters in G. hirstutum have been isolated from BIBAC libraries and are being characterized.