Gamma-aminobutyric acid receptor subunit theta is a protein that in humans is encoded by the GABRQ gene. The protein encoded by this gene is a subunit of the GABAA receptor.

The θ subunit has highest sequence similarity with the β1 subunit. This subunit coassembles with:

• α2, β1, and γ1

• α3 and β1

• α3, β1, and ε.

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