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DUSP23 is a dual substrate specificity phosphatase that mediates dephosphorylation of proteins phosphorylated on Tyr and Ser/Thr residues. It is widely expressed and highly conserved. Most of dual-specificity protein phosphatases (DSPs) play an important role in the regulation of mitogenic signal transduction and controlling the cell cycle in response to extracellular stimuli. Reverse transcription-PCR (RT-PCR) revealed that the DUSP23 was expressed in most fetal tissues and two adult tissues: testis and colon.