Cellulose acetate (CA)-degrading bacteria were isolated from samples obtained from environments at a population size of 6.7 x 10(1) to 1.0 x 10(8) halo-forming cfu/ml-water or g-solid, suggesting their ubiquitous presence. The classification of 35 isolated strains of CA-degrading bacteria into 15 genera indicates that CA-degrading activity is over a wide range of taxonomical groups. From these isolates, Bacillus sp. S2055 was found to be the most efficient CA-degrading bacterium, and its CA-degrading enzyme(s) was partially characterized. The weight loss of CA plastic him (degree of substitution (DS) 1.7) in the culture of S2055 was less than 12 % after a 35-d culture while that in the crude enzyme solution extracted from the culture supernatant reached 62% after the same period. Lipase and cellulase activities were detected in the culture supernatant of strain S2055. The crude enzyme solution contained three major protein fractions that have different mean molecular weights (MWs). Fraction I with the highest MW exhibited both lipase and cellulase activities, while fraction II and III exhibited only lipase activity. Fraction I significantly deacetylated CA (DS 1.5) and fragmented CA plastic film into pieces while the other fractions failed to do so even when used in combination,vith commercially-available cellulases and lipases. The lipase activity of fraction I against various substrates differed considerably from those of known lipases. It was thus suggested that deacetylation of CA mediated by an enzyme with such a peculiar lipase-like activity is a requisite for the efficient biodegradation of CA plastics.