The sporophyte‐gametophyte junction in Acaulon muticum is composed of the sporophyte foot, the surrounding gametophyte vaginula, and an intervening placental space. At an early stage of development the foot has a large basal cell, characterized by extensive wall ingrowths beginning at the lowermost tip of the basal cell and extending along its tangential walls. Sporophyte cells in contact with the basal cell develop ingrowths on their outer tangential walls and on radial walls in contact with the basal cell. All sporophyte cells at this stage are characterized by numerous mitochondria, strands of endoplasmic reticulum, and dictyosomes, particularly in the cytoplasm adjacent to areas of extensive wall development. Plastids typically contain abundant starch reserves. As development proceeds, wall ingrowths become more extensive on all walls in the sporophyte foot but are never found on the upper wall of the basal cell in contact with the remainder of the sporophyte. Plastids in the foot contain fewer starch reserves later in development. Wall ingrowths are not visible in the cells of the gametophyte vaginula until well after extensive development has occurred in the sporophyte foot. Stacks or layers of endoplasmic reticulum are characteristic of the cells of the gametophyte vaginula, along with numerous mitochondria, dictyosomes, and well‐developed plastids. Starch reserves typically are less abundant in cells of the gametophyte. The early development of extensive wall elaborations in the cells of the sporophyte foot, and particularly in the basal cell, may favor the rapid movement of water and nutrients from the gametophyte into the sporophyte at a time when rapid development in this minute, ephemeral moss is critical.