N 7 -methylguanosine (m 7 G) is a positively-charged, essential modification at the 5’ cap of eukaryotic messenger RNA (mRNA), regulating mRNA export, translation, and splicing. m 7 G also occurs internally within transfer RNA (tRNA) and ribosomal RNA (rRNA), but its existence and distribution within eukaryotic mRNA remains to be investigated. Here, we show the presence of internal m 7 G sites within mammalian mRNA. We then performed transcriptome-wide profiling of internal m 7 G methylome using m 7 G -MeRIP-seq. To map this modification at base resolution, we developed a chemical-assisted sequencing approach that selectively converts internal m 7 G sites into abasic sites, inducing misincorporation at these sites during reverse transcription. This base-resolution m 7 G-seq enabled transcriptome-wide mapping of m 7 G in human tRNA and mRNA, revealing distribution features of the internal m 7 G methylome in human cells. We also identified METTL1 as a methyltransferase that installs a subset of m 7 G within mRNA and showed that internal m 7 G methylation could affect mRNA translation. Zhang et al. discovered the presence of internal N 7 -methylguanosine (m 7 G) within mammalian mRNA. Both antibody-based and chemical-assisted methods were developed for transcriptome-wide mapping of internal m 7 G, with the latter reaching single-base resolution. METTL1/WDR4 was identified as a writer complex that installs a subset of m 7 G on mRNA, which affects translation.