Trees present a life form of paramount importance for terrestrial ecosystems and human societies because of their ecological structure and physiological function and provision of energy and industrial materials. The genus Populus is the internationally accepted model for molecular tree biology. We have analyzed 102,019 Populus ESTs that clustered into 11,885 clusters and 12,759 singletons. We also provide >4,000 assembled full clone sequences to serve as a basis for the upcoming annotation of the Populus genome sequence. A public web-based EST database (POPULUSDB) provides digital expression profiles for 18 tissues that comprise the majority of differentiated organs. The coding content of Populus and Arabidopsis genomes shows very high similarity, indicating that differences between these annual and perennial angiosperm life forms result primarily from differences in gene regulation. The high similarity between Populus and Arabidopsis will allow studies of Populus to directly benefit from the detailed functional genomic information generated for Arabidopsis, enabling detailed insights into tree development and adaptation. These data will also valuable for functional genomic efforts in Arabidopsis.A fter the completion of the Arabidopsis genome sequence (1) and the publication of near-complete sequences of indica and japonica rice (2, 3), plant researchers have been able to scan these genomes to identify and compare genes of interest. Arabidopsis and rice represent the two major angiosperm phylogenetic groups, dicotyledons and monocotyledons, respectively. They diverged Ϸ170 million years ago (4) and differ in numerous physiological traits. Within these groups, however, great diversity also exists in life history and plant structure. Some of the most striking differences observed are those between woody (trees and shrubs) and herbaceous species. Trees and shrubs form hard, long-lasting structures that are distinct from the soft stems and branches of herbs, especially annuals. The lignocellulosic cell walls of trees and shrubs are critical for their survival, stature, competitive ability, and provision of habitat, and they have a dramatic influence on ecosystem cycles. Trees and shrubs are found intermixed with herbaceous plants in many phylogenetic groups within the angiosperms, showing that the tree growth habit has been lost or acquired many times during evolution (5). The herbaceous life form is often considered to be the derived state, evolving numerous times from tree-like ancestors (6).The tree life form imposes several different physiological and morphological constraints compared with those of herbaceous plants. Many of the processes that distinguish trees from herbs take years to fully develop and express themselves (e.g., wood formation, vegetative phenology, maturation, and the juvenility͞maturity transition) and are therefore not easily studied in herbs. The need for a tree model system for functional genomics has therefore become evident (7). The genus Populus, consisting of Ϸ40 species distributed i...