The invention is directed to a soybean polyubiquitin promoter, polyubiquitin terminator, sequences which hybridize to same and functional fragments thereof. The regulatory element of the invention provide improved expression in plants of operably linked nucleotide sequences. Expression vectors with the regulatory element is the subject of the invention, which may further include an operably linked nucleotide sequence. The invention is further directed to transformed plant tissue including the nucleotide sequence and to transformed plants and seeds thereof. The regulatory element is useful for driving a nucleotide sequence, for example a gene, or antisense expression or the like for the purpose of imparting agronomically useful traits such as, but not limited to, increase in yield, disease resistance, insect resistance, herbicide tolerance, drought tolerance and salt tolerance in plants.