Nuclear DNA content in the guard cells and epidermal cells of Spinacia oleracea L. was measured using Feulgen microspectrophotometry.Guard cells in leaf blade, cotyledonary leaf and hypocotyl retained a constancy of 2C DNA value. On the contrary, epidermal cells had 2C, 4C and 8C DNA value in both leaf blade and cotyledonary leaf, and 2C, 4C, 8C and 16C in hypocotyl. With regard to DNA content, it may be considered that the guard cells are set up in a non-DNA-replicative state, while the epidermal cells in an endopolyploidal DNA-replicative state.Permanent cells, so-called cells at resting stage, have frequently over 4C DNA value showing endopolyploidy in somatic tissues of higher plants (Tschermak-Woess 1956List 1963;Nagl 1967Nagl ,1976Barlow 1975). We found that the guard cells of Spinacia oleracea had 2C DNA value uniformly, while the endopolyploidy was found frequently in the somatic tissues of this plant (Gentcheff and Gustaf sson 1939). The present paper deals with this result.A cultivar `Ujo' of Spinacia oleracea L. was used. The guard cells and epidermal cells (common cells of epidermis) which were observed and measured for DNA content were picked from the mature leaf blades (about 20 cm long) and the cotyledonary leaves and hypocotyls of young seedlings.Pieces of each organ were fixed in a mixture of ethanol and acetic acid (3:1) at 5°C for 12-24 hr. Staining was performed by Feulgen's nuclear reaction method. The materials were hydrolized in 1N HCl at 60°C for 8 min. Only epidermis was stripped off from each Feulgen stained piece of organ and then placed on quartz slide, and mounted in glycerine water under quartz cover slip.The DNA content of nucleus was measured using double beam microspectrophotometer (Olympus DMSP II) and was calculated by the method of Takei and Tanaka (1974) as follows. A wave length of 561 nm was used. After measuring of absorbance value, the absorbance value was substituted by arbitrary unit for DNA content per nucleus. The classes of nuclear DNA 652 R. TANAKA and S. NISHIBAYASHI content were determined by the comparison of the DNA content of telophase daughter nuclei in the apical meristem of the shoot which was stained simultaneously with the materials. Nuclear DNA content was measured in 50 guard cells, 100 epidermal cells and 30 telophase nuclei in each region of materials.The epidermal tissues of foliage leaves, flowers, stems and young seedlings were examined to observe the presence or absence of the guard cells of the stomata. Among the epidermal tissues the guard cells were observed only in leaf blades, cotyledonary leaves and hypocotyls.In all of the epidermal tissues the nuclei of guard cells were ovoid-shaped