It was proved that cold tolerance of rice plants at the young microspore stage was affected by water temperature and nitrogen application from the spikelet differentiation stage to the young microspore stage, and this mechanism could be explained in the point of view of pollen developmental physiology. The cold tolerance of rice plants at the young microspore stage was severely affected by water temperature (Previous water temperature) and nitrogen application(Previous nitrogen application) from the spikelet differentiation stage to the spikelet differentiation stage. Although the duration is only 10 days or so from the spikelet differentiation stage to the young microspore stage, these days are very important period to confirm the cold tolerance of rice plants at the young microspore stage. The higher previous water temperature up to $25^{circ}C$ and the deeper previous water depth up to 10cm caused the more cold tolerance of rice plants. Water irrigation of 10cm before the cretical stage showed lower cool injury than that of water irrigation of 20cm during the critical stage. The preventive effect of cool injury by combined treatment of the deep water irrigation before and during the critical stage was not additive but synergistic. The cold tolerance of rice plants grown in previous heavy nitrogen level was rapidly decreased when nitrogen content of leaf blade at the young microspore stage was excessive over the critical nitrogen level. Nitrogen content of leaf blade at the changing point of cold tolerance was estimated as about 3.5% for Japonica cultivars and about 2.5% for Indica x Japonica cultuvars. It is considered that these critical nitrogen contents of leaf blade can be used as a index of the safe critical nitrogen level for the preventive practices to cool injury. It was summarized that increase of engorged pollens per anther by high previous water temperature resulted from the increase of number of differentiated microspores per anther, otherwise, the increase of engorged pollens by the decrease of previous nitrogen level was caused by the decrease of the number of aborted microspores per anther.