In vitro-in vivo extrapolation of drug metabolism data obtained in enriched preparations of sub-cellular fractions rely upon robust estimates of physiologically relevant scaling factors for prediction of clearance in vivo. The purpose of the current study was to measure the microsomal and cytosolic protein per gram of kidney (MPPGK and CPPGK) in dog and human kidney cortex using appropriate protein recovery markers, and evaluate functional activity of human cortex microsomes. Cytochrome P450 (CYP) content and glucose-6-phosphatase activity were used as microsomal protein markers, whereas glutathione-S-transferase activity was a cytosolic marker. Functional activity of human microsomal samples was assessed by measuring mycophenolic acid glucuronidation. MPPGK was 33.9 and 44.0 mg/g dog kidney cortex, and 41.1 and 63.6 mg/g dog liver (n=17), using CYP content and glucose-6-phosphatase activity, respectively. There were no trends between kidney, liver and intestinal scalars from the same animals. Species differences were evident, as human MPPGK and CPPGK were 26.2 and 53.3 mg/g kidney cortex (n=38), respectively. MPPGK was 2-fold higher than the commonly used in vitro-in vivo extrapolation scalar; difference was mainly attributed to tissue source (mixed kidney regions vs cortex). Robust human MPPGK and CPPGK scalars were measured for the first time. The work emphasized the importance of regional differences (cortex vs. whole kidney specific MPPGK, tissue weight and blood flow) and a need to account for these to improve assessment of renal metabolic clearance and its extrapolation to in vivo.