The course of cytokinesis of Magnolia PMC in the light and the electron microscope was investigated. The localization of TPPase, β-glucosidase and acid phosphatase was studied in the light microscope. Two types of PMC division were observed: 1. after the first division a dyad arises whose cells divide again giving a tetrad; 2. a lack of the dyad stage, caused by the inhibition of the septum development. After the second meiotic division and the forming of the new septum at right angles to the existing one, a tetrad appears. Cytokinesis of Magnolia PMC is centripetal. The typical phragmoplast participates in this process. The first sympton of cytokinesis is the appearance of groups of Golgi structures visible in the electron microscope in early anaphase. These groups occur where the septum observed in the light microscope arises in the telophase and where the TPPase and β-glucosidase is localized. During cytokinesis the Golgi structures appear in the division zone. Among the Golgi structures, the dictyosomes, single cisternae, electron-lucent vesicles and vacuoles and also electron-dense vesicles are observed. The only detectable component of the PMC wall and of the forming septum is callose. The electron microscope pictures suggest that the callose appears in Golgi vacuoles which fusing participate in the development of the septum.