The present study investigates the barley cDNA clones paf93 and cdr29 which correspond to mRNAs regulated by low temperature and drought stress but not by exogenous ABA treatment. During the early stage of dehydration, these mRNAs are expressed before the induction of known ABA regulated genes such as dehydrins and when only a small increase occurs in ABA content, The cDNA clone cdr29 cross-hybridizes with two classes of mRNAs differing both in size and expression patterns, The sequence analysis revealed that paf93 encodes a protein homologous with the cold-regulated protein COR47 of Arabidopsis whereas cdr29 represents a plant gene homologous to yeast and mammalian sequences coding for acyl-coenzyme A oxidase.