show Abstracthide AbstractGene expression is a key determinant of cellular response. Natural variation in gene expression bridges genetic variation to phenotypic alteration. Identification of the regulatory variants controlling gene expression in response to drought, a major environmental threat of crop production worldwide, is of great value for drought tolerant gene identification. Thus, a total of 627 RNA-seq analyses were performed for 224 maize accessions which represent a wide genetic diversity under three water regimes.