Contrary to an earlier report, the sieve elements and companion cells of Tilia americana contain plastids. In young sieve elements and companion cells the plastids contain a moderately electronopaque matrix and internal membranes; the latter are very numerous in the plastids of the sieve elements. Plastids of mature sieve elements contain an electron-transparent matrix, apparently fewer internal membranes than the plastids of young elements, and a single starch grain each. The plastids of companion cells undergo little or no structural modification during cellular differentiation, and apparently contain no starch.