The valva of the diatomAttheya decora is formed within a silica deposition vesicle which enlarges centrifugally by the fusion of small vesicles. The silica deposition vesicle can already be seen when the spindle has not yet disappeared completely. Valva formation seems to begin with the shaping of an organic matrix within a silica deposition vesicle. Later, this material silicifies. The complicated shape of the labiate process is preformed by the silica deposition vesicle, the inner membrane of which is associated with electron dense material on both faces. The horns are formed when the expanding silica deposition vesicle has reached the cell corners. They are elaborated without participation of microtubules. Swelling of local depositions of polysaccharides seems to provide the forces that spread the silicified horns during daughter cell separation and to cause the local „spontaneous plasmolyses“ under the valva and along the cell flanks in the region of the intercalary bands. The inner organic wall layers and the organic continuations of the intercalary bands are formed on the surface of the plasmalemma; each of the continuations is produced simultaneously with the intercalary band belonging to it and becomes attached to the latter when the silica deposition vesicle opens.