Differentiating tracheids in Pinus radiata D. Don have been examined with the electron microscope. Despite the fact that one of the major differentiation processes is cellulose formation, little ultrastructural evidence has been found to indicate how this occurs. On the other hand, there is ample evidence of the incorporation of non-cellulosic material into both the expanding primary wall and the developing secondary wall. The only structure which could possibly be related to cellulose formation is a system of osmiophilic particles which have been found in the space between the plasmalemma and the developing wall, or attached to the most recently formed wall layer. The absence of microtubules during the main phase of secondary wall formation supports the view that these structures are not involved directly in the biosynthesis of cellulose.