Pronounced tension wood from four North-American hardwood species has been examined by light and electron microscopy. Delignified fibers were also studied. The gelatinous layer was in all cases loosely attached to S2 but varied considerably in thickness within each species and was in one case terminated towards the lumen by a layer resembling S3. A terminal lamella was not observed. After considering both earlier evidence and the present results, it was concluded that the gelatinous layer has neither a honeycomb nor a homogeneous texture, as has been suggested, but that it consists of concentric lamellae of cellulose microfibrils. In the absence of hemicelluloses and lignin, the microfibrils are probably bound together less firmly than they are in other cell wall layers. The gelatinous layer is more readily separated from the remainder of the cell wall by mechanical forces than by chemical reagents.