Oxalic acid is widely distributed in plants. Although its concentration is not normally high, certain plants such as Oxalis sp., Begonia sp., rhubarb, and spinach contain large amounts of the acid. Cotyledons of spinach, for example, have been reported to contain up to 26% dry weight of oxalic acid (4). The only enzyme system previously reported to metabolize oxalate in plants is oxalate oxidas...