Given the previous reports that separately associate drug-induced FOXO3a phosphorylation and TUBB3 alterations with the overexpression of ABCB1 [5, 11], we sought to examine the transcription and protein expression patterns of TUBB3 and FOXO3a in a panel of non-tumor (normal cell), drug-sensitive cancer, and drug-resistant cancer cell models to correlate their expression with MDR development. The gene discussed is ABCB1; the disease is neoplasm.