AbstractSeveral structural changes in cotton (Gossypium hirsutum L.) leaves attendant on development under conditions of water deficit were examined. Cell size was less and cell wall thickness greater in the leaves of stressed plants than in leaves of well‐watered plants. A short review of the literature suggested that the lesser cell size is a fairly general observation and that it may contribute to plant resistance to moisture stress.A simple model is developed to investigate the influence of the reduction of cell size on cellular water relations. The predictions which can be drawn from simulations with this model are that smaller cells should maintain turgor to lower values of water potential than larger cells. Rather large changes in cell water relations are predicted for small changes in cell size. These effects are related principally to the changing proportion of cell water which resides in the cell wall and is external to the plasmalemma and the osmotic adjustment system. This prediction is in agreement with several observerations on the behavior of stress‐hardened plants and supports the hypothesis that plants or tissues with the smaller cell size will be more tolerant of low water potential.