Electron microscopy observations of salt-tolerant embryogenic calli of Citrus limon [(L.) Burm. f.] showed several changes in cell ultrastructure when compared with control calli. Both types of calli comprised clusters of meristematic cells, but salt-tolerant calli had several structural differences: thick cell walls, ring-shaped mitochondria, an increased content of lipid bodies, microbodies and parallel accumulation of rough endoplasmatic reticulum. These structural features seem to be related with salt tolerance in Citrus limon cells.