Atmospheric boundary layer (ABL) structure and turbulent fluxes including ozone and carbon dioxide transfer are discussed based on measurements made aboard NOAA R/V “Ronald H. Brown” during the 2006 Texas Air Quality Study (TexAQS), which was part of the Gulf of Mexico Atmospheric Composition and Climate Study (GoMACCS). The TexAQS 2006 field campaign focuses on the pollution meteorology associated primarily with the ozone and aerosols transport in the Houston/Galveston region and the coastal zone of the Gulf of Mexico. The same ship based complement of instrumentation was used for the boundary-layer measurements over water (the Gulf of Mexico, Galveston Bay) and “over land” (along the Houston and Galveston Ship Channels). Different aspects of the ABL behavior in the coastal zone (e.g. land-sea breeze effects, internal boundary layers) and their influence on the turbulent transfer and ozone deposition velocity are discussed. Higher variability of the ozone deposition velocity above land (inside 8 km of shore) was observed compared to the over water measurements.