Secretin is a neuropeptide that is expressed in distinct central neurones. As there is no information on how the secretin gene is regulated in neuronal cells, a well established neuronal differentiation cell model, SH‐SY5Y, was used to study transcriptional regulation of the human secretin gene. High secretin transcript and peptide levels were found in this cell, and secretin gene expression and promoter activity were up‐regulated upon all‐trans retinoic acid (RA) treatment. Within the promoter, a functional GC‐box 1 (−131 from ATG, relative to the ATG initiation codon) was found to be regulated by a brain‐specific Sp protein, Sp4, and ubiquitous factors Sp1 and Sp3. The human secretin gene in SH‐SY5Y cells is controlled by the (Sp1 + Sp4)/Sp3 ratio and the RA‐induced activation is a partial result of a decrease in Sp3 levels. In addition to the GC‐box 1, an N1 motif in close proximity was also responsible for RA‐induced secretin gene activation. Competitive gel mobility shift and southwestern blot studies revealed binding of Nuclear Factor I (NFI) with the N1 motif. Overexpression of NFI‐C increased promoter activity upon RA treatment. Consistent with this observation, NFI‐C transcript levels were augmented after RA treatment. We conclude that RA induction of the secretin gene in neuronal cells is regulated by the combined actions of reducing Sp3 and increasing NFI‐C expression.