Late embryogenesis abundant (Lea) proteins, also known as seed maturation proteins, are synthesized during seed maturation stage, and widely exist in monocot and dicot plants. They are also induced at vegetative tissues under dehydration condition or exogenous abscisic acid (ABA) treatment. The soybean gGmPM9 clone corresponding to a gene encodes a 16 kDa group IV Lea protein. After analyzing the 5’ sequence of GmPM9 gene, several predicted cis-elements, including four abscisic acid-responsive elements (ABREs), are found. The consensus sequence of ABRE is –C/TACGTF-. Previous reports indicated that ABREs, which were present in the promoter region of several genes responding to a variety of environmental and physiological cues, were necessary or sufficient to ABA responses. To understand the regulation mechanism of GmPM9 gene, we constructed a series fusion genes with various length of GmPM9 promoter and uidA gene, which encoded ß-glucuronidase (GUS). For the transient assay, the soybean callus tissue were bombarded with five fusion gene, including pGUS966,pGUS573∆, pGU573, pGUS510, pGUS224 and pGUS75, and the GUS activity were then measured. Two constructs, pGU573 and pGUS510, starting from the middle of the promoter region exhibited the highest GUS activity under ABA or salt treatment. Construct pGU966 with full-length GmPM9 promoter showed the spatial silence. For the transgenic asay, the calli were induced from transgenic tobacco plants with full-length promoter fusion gene (pZP966), and the GUS activity was then measured by fluorometric assay and histochemical staining. The GUS activity was highly active by ABA or salt treatment, but dehydration and temperature stress would not give the same results. These findings indicated the promoter of gGmPM9 could be regulated by ABA and salt directly or indirectly in callus system.