The epithelial cells of the septal nectaries ofGasteria andAloe have a “second wall layer” consisting of numerous irregular wall protuberances along the outer wall. They, thus, are typical transfer cells. The wall protuberances develop a short time before the nectar secretion begins. At this time and during the secretory phase the amount of microtubules is at a minimum. After the secretion phase the protuberances disappear gradually while often callose is formed between them. Simultaneously a “third wall layer” is deposited which covers the remnants of the “second layer”. During the first developmental stages the cells contain amyloplasts with changing amounts of starch. In the redifferentiation phase they become chloroplasts with a crystalline prolamellar body and small stacks of thylakoids.