Significance Proofreading exonucleases contributing to replication fidelity in DNA viruses and cellular organisms are well known; however, proofreading in RNA viruses was unknown until recently. Coronavirus nonstructural protein 14 (nsp14) has been shown to function as a proofreading exoribonuclease. Additionally, nsp14 shows (guanine-N7) methyl transferase activity for viral mRNA capping. Both roles are important for viral replication and transcription. Here, we report the structures of severe acute respiratory syndrome-coronavirus nsp14 in complex with its activator nonstructural protein 10 (nsp10) and functional ligands. Structural observations coupled with mutagenesis and functional assays provide a better understanding of the function of nsp14. Furthermore, the structures of the nsp14–nsp10 complex demonstrate several unique niches that could be targeted for development of potent antiviral drugs.
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