The oil cell development inLaurus nobilisleaves has been studied. At the early developmental stage, when the cell wall consists of the outer cellulose wall only, the oil cells differ from the neighbouring mesophyll cells in their larger size, lower starch content and in their plastid organization. After the deposition of the lamellated suberin layer and the inner cellulose layer, a wall protuberance (cupule) is formed on the periclinal wall facing the epidermis. From its reaction with periodic acid‐hexamine‐silver nitrate, it is suggested that the cupule is cellulosic. The portion of the inner cellulose wall layer bearing the cupule seems to contain patches of suberin. Plasmodesmata occur in special wall protuberances and appear to become occluded with age. The oil produced inside the protoplast is secreted to the outside of the plasmalemma, and accumulates as a drop at the place predetermined by the cupule. Except at the cupule, the oil drop is surrounded by the plasmale