In order to elucidate the origin of interfascicular cambium in the petiole of Tabebuia rosea, transverse and tangential views of the cells in the interfascicular region during the different developmental stages of the petiole have been traced. Interfascicular cambium originates from the interfascicular parenchyma, which has been differentiated from interfascicular vascular meristem cells. Interfascicular parenchyma cells divide periclinally differentiating into the interfascicular metacambial cells and then into the cambium. Tangentially the homogenous structure of interfascicular parenchyma cells in the early stage gradually changes into a heterogenous structure with long and short cells from which fusiform and ray initials are derived, respectively. Ontogenetic pattern of the interfascicular cambium is similar to that of the fascicular one with interfascicular metacambium as an intermediate stage.