During the last decade many have been interested in the study of the flora of Nepal. There have been those who have carried their investigations over years and others who have visited only once, but all have brought valuable information about the distribution of plants in the area. In recent years, Nepal has proved to be rich in new taxa and particularly in the new species of Meconopsis, of Primula and of Pedicularis. Based on the published data, some deductions can be made about the phytogeography of Nepal. Information is gradually accumulating and becoming available as to the range of extension of the widely accepted East Himalayan elements and the West Himalyan elements. It is here in Nepal that the differing floras of the Eastern and Western Himalayas merge. The outstanding result is an expression of the eastern-ness of the vegetation of East Nepal, while in West Nepal the West Himalayan elements abound; thus botanically Nepal is of particular interest. Because of Nepal's importance as an area of “transition” or as we may also call it as an area of “merging”, the geographical subdivisions of Nepal are discussed in the paper. Further, the data at hand is now much more than what was available to Hooker and Chatterjee. The author, in complete agreement with Stearn, proposes that lang: 83°E. may be taken as the boundary between the botanical provinces of Eastern Himalaya and Western Himalaya. It is also pointed out that in the study of the vegetation of such areas where differing floras meet, plotting of geographical positions is a necessity.