AbstractCell saps from leaves, petioles and storage root of sugar beet plants were analysed to indicate the possible specific and/or non‐specific (osmotic) function of K and Na ions for the regulation of assimilate partitioning in sugar beet. Plants were cultivated up to 94 days in nutrient solutions containing either 4.5 mol m−3K + 0.5 mol m−3Na (K plants) or 0.5 mol m−3K + 4.5 mol m−3Na (Na plants) or 0.5 mol m−3K + 0.5 mol m−3Na (control). Osmotic potentials of the cell sap of leaf blades (−1.4 to −1.6 MPa) and petioles (−1.6 to −2.0 MPa), respectively, were rather low and similar. It was concluded that in these organs Na may replace K in its osmoregulatory functions. While shoot growth was favoured by Na, a principally improved translocation of K into the taproot was noted. This was ‐ especially in the K‐treatment ‐ associated with increased growth of the storage root and a simultaneously stimulated sucrose accumulation. The results are discussed in terms of a different compartmentation of K, Na and Cl within the cell and within the whole plant and of a specific role of potassium in the process of assimilat