Plant cells possess a potency to redifferentiate to other types of cells in response to external stimuli. The differentiation of mesophyll cells into tracheary elements (TEs) is an excellent example of redifferentiation occurring at the cellular level in vascular plants. In situ, vessels and tracheids are formed from TEs, which are differentiated from cells of the procambium of the root and shoot in primary xylem or from cells produced by the vascular cambium in secondary xylem (Torrey et al. 1971; Aloni 1987). In vitro, TEs can be induced from various types of cells, including phloem parenchyma cells of carrot roots (Mizuno et al. 1971), cortical cells of pea roots (Phillips and Torrey 1973), pith parenchyma cells of lettuce (Dalessandro and Roberts 1971), tuber parenchyma cells of Jerusalem artichoke (Minocha and Halperin 1974; Phillips and Dodds 1977), mesophyll cells of Zinnia (Kohlenbach and Schmidt 1975; Fukuda and Komamine 1980a), and epidermal cells of Zinnia leaves (Church and Galston 1989), by wounding and/or phytohormone application. TEs are characterized by the formation of a secondary cell wall with annular, spiral, reticulate, or pitted wall thickenings. At maturity, differentiating TEs lose their nuclei and cell contents, forming a hollow tube. The easy induction of differentiation and detection of differentiated cells by their morphological features offer a great advantage for the study of redifferentiation in vascular plants. Fukuda and Komamine (1 980a) established an in vitro experimental system in which single mesophyll cells of Zinnia can redifferentiate directly into TEs without cell division, based on the work of Kohlenbach and Schmidt (1975). The Zinnia system has been considered efficient for the study of redifferentiation into TEs, mainly because of high frequency, high synchrony, and other merits (see Appendix). Physiological, biochemical, and molecular markers have been found in Zinnia by which physiological stages of redifferentiation are defined. Such findings have contributed to recent progress in the study of TE differentiation (Fukuda 1989a, 1992b; Sugiyama and Komamine 1990; Fukuda et al. 1993). Therefore, I will review here recent work on redifferentiation of Zinnia mesophyll cells into TEs and discuss the regulation of redifferentiation.