Developmental regulation and effect of abiotic stresses (osmotic, salt, heat, and drought) on induction of boiling-stable acid phosphatases (BsAPases) was studied in the growing wheat seedlings. SDS-PAGE revealed the induction of several boiling-stable polypeptides in a spatial and temporal manner in the growing seedlings. Western blot analysis, using polyclonal acid phosphatase antiserum, revealed the induction of a cross-reacting one 14 kDa boiling-stable acid phosphatase band (14 kDa, BsAPase14) in endosperm at 7 and 14 days of germination (DOG). Various abiotic stresses (heat, salt, and osmotic) also elicit accumulation of BsAPase14 in a tissue-dependent manner. Imposition of drought stress also resulted in an induction of boiling-stable protein (BsAPase-14) which disappeared after removing the stress. Based upon these observations, the possible role of BsAPase14 in water-stress tolerance is discussed.