As the number of fully sequenced genome increases, the need is greater for bioinformatics to predict or annotate genes of a newly sequenced genome. Ever since Eisenberg and his colleagues introduced phylogenetic profiling for assigning or predicting protein functions using comparative genomic analysis, the approach has been used in predicting function of some prokaryotic genomes quite successfully. Very little work has been reported in functional prediction of eukaryotes such as mouse and Homo sapiens species from phylogenetic profiles.