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The metabolic fate of the test article 2-(morpholinothio)benzothiazole (MBS) in rats was studied using tracer techniques. The compound given orally to rats was rapidly excreted in the urine and faeces. Five urinary metabolites, (2-mercaptobenzothiazole, its three conjugates mercapturate, glucuronide and sulfate, and 2-mercaptobenzothiazole disulfide) were confirmed. 2-mercaptobenzothiazole disulfide was also found as a faecal metabolite. The test compound was partially transformed in the stomach to 2-mercaptobenzothiazole disulfide, which was predominately excreted into faeces. In the liver, the test compound was mainly transformed to 2-mercaptobenzothiazole and its conjugates. The S-glucuronide and S-sulfate conjugates were predominately excreted into bile (Fukuoka 1995).