The mechanism for the induction of liquid tension which caused cell collapse was investigated using water saturated Balsa wood. We determined that the water-tightness of cell wall and free water without fine bubbles were necessary to induce large liquid tension in lumina. After cell collapse reached a maximum limit, part of the deformation of cells recovered upon the removal of liquid tension. True collapse intensity, which did not allow recovery, was obtained at ambient pressures above 7 kgf/cm2. Cells which had air eliminated from their lumina were depressed by hydrostatic compressed air. This deformation was similar to that of collapse in drying. We estimated that the maximum value of liquid tension induced in cell lumina of Balsa wood was 13–14 kgf/cm2