In Saccharomyces cerevisiae, the inner mitochondrial membrane protein cytochrome c oxidase is composed of nine polypeptide subunits. Six of these subunits (IV, V, VI, VII, VIIa, VIII) are encoded by the nuclear genome, and the remaining three (I, II, III) are encoded by mitochondrial DNA. We report here the existence of two nonidentical subunit V polypeptides, which are encoded by separate genes within the yeast genome. One gene, COX5a, encodes the polypeptide Va, normally found in preparations of holocytochrome c oxidase. The other gene, COX5b, encodes the polypeptide Vb, which cross-reacts with anti-subunit Va antiserum and restores respiratory competency and cytochrome oxidase activity in transformants of cox5a structural gene mutants. This polypeptide also copurifies with the holoenzyme prepared from these transformants. We have found that COX5b is expressed in vegetatively growing yeast cells, and that the Vb polypeptide can be detected in mitochondria from strain JM28, a cox5a mutant. This mutant has 15%-20% residual cytochrome oxidase activity, and it respires at 10%-15% the wild-type rate. By disrupting the COX5b gene in this strain, we show that this residual activity is directly attributable to the presence of a chromosomal copy of the COX5b gene. Taken together, these results suggest that Va or Vb can function as cytochrome oxidase subunits in yeast and that Vb may be used under some specific, as yet undefined, physiological conditions.