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Horita A, Weber LJ. 
“Dephosphorylation of Psilocybin to Psilocin by Alkaline Phosphatase”. 
Proc. Soc. Exper. Biol. & Med.. 1961;106:32-34.
Psilocybin is dephosphorylated to Psilocin and inorganic phosphate by purified calf intestinal alkaline phosphatase. Quantitative (colorimetric) determination of the Psilocin formed showed that about 5 x 10-4 micromole was liberated per unit phosphatase per hour. Experiments in progress indicate that both mammalian tissues and plasma can produce Psilocin from Psilocybin by dephosphorylation. Psilocin may be responsible for the central actions of Psilocybin, which is probably highly ionized and does not easily penetrate into the central nervous system.
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