||Nitrous oxide (N2O) is a powerful greenhouse gas emitted from wastewater treatment, as well as natural systems, as a result of biological nitrification and denitrification. While denitrifying bacteria can be a significant source of N2O, they can also reduce N2O to N-2. More information on the kinetics of N2O formation and reduction by denitrifying bacteria is needed to predict and quantify their impact on N2O emissions. In this study, kinetic parameters were determined for Paracoccus pantotrophus, a common denitrifying bacterium. Parameters included the maximum specific reduction rates, (q) over cap, growth rates, (mu) over cap, and yields, Y, for reduction of NO3- (nitrate) to nitrite (N2O-), N2O- to N2O, and N2O to N-2, with acetate as the electron donor. The (q) over cap values were 2.9 gN gCOD(-1) d(-1) for NNO3- to NO2-, 1.4 gN gCOD(-1) d(-1) for N2O-to N2O, and 5.3 gN gCOD(-1) d(-1) for N2O to N-2. The (mu) over cap values were 2.7, 0.93, and 1.5 d(-1), respectively. When N2O and NO3- were added concurrently, the apparent (extant) kinetics, (q) over cap (app), assuming reduction to N-2, were 6.3 gCOD gCOD(-1) d(-1), compared to 5.4 gCOD gCOD(-1) d(-1) for NO3- as the sole added acceptor. The (mu) over cap (app) was 1.6 d(-1), compared to 2.5 d(-1) for NO3- alone. These results suggest that NO3- and N2O were reduced concurrently. Based on this research, denitrifying bacteria like P. pantotrophus may serve as a significant sink for N2O. With careful design and operation, treatment plants can use denitrifying bacteria to minimize N2O emissions.