Vitamin D comprises a group of fat-soluble secosteroids traditionally associated with animal physiology, calcium-phosphate homeostasis, and skeletal metabolism. However, vitamin D and related compounds have also been reported in taxonomically distinct non-animal systems, including fungi, microalgae, other algae, phytoplankton, and higher plants, although
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Vitamin D comprises a group of fat-soluble secosteroids traditionally associated with animal physiology, calcium-phosphate homeostasis, and skeletal metabolism. However, vitamin D and related compounds have also been reported in taxonomically distinct non-animal systems, including fungi, microalgae, other algae, phytoplankton, and higher plants, although the strength of evidence differs substantially among these groups. This review synthesizes current knowledge on the occurrence, structural chemistry, UV-B-driven photochemical mechanisms, environmental determinants, analytical challenges, and biofortification potential of vitamin D formation in photosynthetic organisms and fungi. Vitamin D synthesis is initiated by UV-B radiation, primarily within the 290–315 nm range, which converts sterol precursors such as 7-dehydrocholesterol and ergosterol into previtamin D intermediates and is followed by thermal isomerization to the corresponding vitamin D forms. Continued irradiation may additionally generate lumisterol, tachysterol, and other photoproducts, thereby limiting net vitamin D accumulation. This non-enzymatic mechanism supports the interpretation that vitamin D formation can occur outside vertebrates when an appropriate 5,7-diene sterol precursor is accessible to a sufficient UV-B dose. In photosynthetic organisms and fungal matrices, net vitamin D accumulation is constrained by the spectral dose of UV-B, environmental exposure, tissue architecture, sterol localization, oxygen availability, antioxidant capacity, and ROS-mediated degradation. Studies of microalgae and phytoplankton, including reports concerning
Emiliania huxleyi, suggest the occurrence or UV-B-dependent formation of both vitamin D
2 and vitamin D
3. However, these findings require evaluation according to the analytical method, use of authentic standards, experimental conditions, and confidence of compound identification. In fungi, the UV-B-induced conversion of abundant ergosterol to vitamin D
2 is well established. Microalgae represent a developing source of vitamin D
2 and vitamin D
3, whereas evidence for nutritionally relevant vitamin D accumulation in higher plants remains limited and heterogeneous. Although higher plants contain diverse phytosterols, the formation of vitamin D
4, vitamin D
5, or related analogues requires appropriate photoreactive 5,7-diene precursors and should not be inferred directly from the presence of common phytosterols such as β-sitosterol. Analytical detection remains challenging because of low concentrations, complex lipophilic matrices, and structural similarity among secosteroids and photoproducts; therefore, reliable identification requires validated analytical procedures. LC-MS/MS provides high sensitivity and selectivity but should be supported by authentic standards, preferably isotope-labelled internal standards, retention-time agreement, quantitative and qualifying ions, matrix-recovery assessment, limits of detection and quantification, and evaluation of ion suppression. Structurally similar analogues and photoproducts may additionally require orthogonal confirmation. Nutritionally, post-harvest UV-B enrichment of edible mushrooms is currently the best-validated strategy for increasing non-animal vitamin D
2 content. Microalgae constitute a developing platform for vitamin D
2 and vitamin D
3 production, whereas biofortification of higher plants remains experimental.
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