Structures of the adventitious root meristem induced from callus culture of tobaco (Nicotiana tabacum cv. NC 82) leaves were investigated by light and transmission electron microscopy. Structural differences between in vitro root and callus cells were also examined by the microscopy. The submicroscopic features of the in vitro root cells were as follows. Intercellular spaces were not developed and nuclei with two nucleoli were observed occasionally. Plasmodesmate were found in groups or sing1y on transverse and longitudinal walls. Amyloplast solely filled with starch grains, with one to five electron - dense bands, was surrounded by single membrane. in the callus cells, vacuolization of central part in the cytoplasm having mitochondria with swollen cristae and starch grains like those of in vitro root cells was a distinct feature. Vesicles which were found between cell wall and plasma membrane may be arisen by a process of protoplasmic invagination. By comparing of ultrastructures between the cells of callus and in vitro roots we found that the distinct differences lied on thickened cell walls and hypertrophed vacuoles in the former, and less thickened cell walls and several small vacuoles in the later.