To determine the influence of the MDR1 C3435T polymorphism on the development of childhood acute lymphoblastic leukemia (ALL), we studied 107 children with ALL and 111 healthy subjects. All subjects were genotyped for the C3435T polymorphism using the polymerase chain reaction–restriction fragment length polymorphism method. The genotype frequencies in the patients were 17% homozygous CC, 61% heterozygous CT, and 22% homozygous TT; in healthy individuals the genotype frequencies were 14% CC, 53% CT, and 33% TT. In patients with ALL the allele frequencies were 0.47 for the C allele and 0.53 for the T allele; in the healthy group these allele frequencies were 0.40 and 0.60 for the C and T alleles, respectively. No significant differences in allele frequency (p > 0.176) and genotype frequency (p > 0.255) were detected between the two groups. These findings suggest that the CT or TT genotype does not increase the risk for childhood ALL in Mexican patients. On the other hand, significant differences in allele frequencies were detected in the comparison of Mexican healthy subjects with other populations. Whether these differences are fortuitous or related to diverse genetic backgrounds remains to be elucidated.