First Amino Acid:
In prokaryotes, the first amino acid is N-formylmethionine (fMet).
In eukaryotes, the first amino acid is Methionine (Met).
Initiation Codon:
The initiation codon for protein synthesis in both prokaryotes and eukaryotes is:
\[
AUG
\]
This codon specifically codes for methionine, marking the start of translation. In some rare cases, codons GUG or UUG can also act as initiation codons in prokaryotes, but AUG is the universal and most common start codon.