Nicotinamide adenine dinucleotide (NAD) biosynthesis， including synthesis from aspartate via the de novo pathway and from nicotinate (NA) via the Preiss-Handler pathway， is conserved in land plants. Diverse species of NA conjugates， which are mainly involved in NA detoxification， were also found in all tested land plants. Among these conjugates， MeNA (NA methyl ester) has been widely detected in angiosperm plants， although its physiological function and the underlying mechanism for its production in planta remain largely unknown. Here， we show that MeNA is an NAD precursor undergoing more efficient long-distance transport between organs than NA and nicotinamide in Arabidopsis. We found that Arabidopsis has one methyltransferase (designated AtNaMT1) capable of catalyzing carboxyl methylation of NA to yield MeNA and one methyl esterase (MES2) predominantly hydrolyzing MeNA back to NA. We further uncovered that the transfer of [C]MeNA from the root to leaf was significantly increased in both MES2 knockdown and NaMT1-overexpressing lines， suggesting that both NaMT1 and MES2 fine-tune the long-distance transport of MeNA， which is ultimately utilized for NAD production. Abiotic stress (salt， abscisic acid， and mannitol) treatments， which are known to exacerbate NAD degradation， induce the expression of NaMT1 but suppress MES2 expression， suggesting that MeNA may play a role in stress adaption. Collectively， our study indicates that reversible methylation of NA controls the biosynthesis of MeNA in Arabidopsis， which presumably functions as a detoxification form of free NA for efficient long-distance transport and eventually NAD production especially under abiotic stress， providing new insights into the relationship between NAD biosynthesis and NA conjugation in plants.