The respiratory rate, soluble nitrogen content, protein nitrogen content, water content, reducing sugar content, and sucrose content of each of the four quarters of the first leaf of Khapli Emmer wheat have been determined for plants grown with different soil water supplies. Under dry conditions the first leaf of wheat contains a higher concentration of nitrogenous substances than it does under moist conditions. The water content of the first leaf of wheat grown in dry soil or very wet soil is lower than it is for leaves grown in moderately moist soil. The significance of these two observations is discussed. Further support has been obtained for the view that the concentration of none of the substances determined is solely responsible for the respiratory rates and gradients observed in the leaves. The role of leaf anatomy in controlling and producing the observed respiratory gradients is discussed.