Freezing is one of extreme environments for organisms. On the other hand, freezing is useful strategy for storage of foods. The authors have studied on development of freezing tolerance of plants for storage and stable supply of foods. In order to understand the mechanisms of the freezing tolerance, low-temperature inducible genes were isolated from Chlorella, and genes responsible for synthesis of taurine and trehalose were isolated from common carp and tobacco plant, respectively. The cloned (LEA, FAD2, NTRC, PRX, CDO, CSD, TPS, TPP) genes were modified and respectively subcloned into expression vectors for expression in Saccharomyces cerevisiae. Freezing tolerance of the yeast cells expressing the genes was investigated to estimate functions of the expressed gene products.