Large, vacuolated parenchyma cells from the dormant tuber of the Jerusalem Artichoke contain a variety of mitochondrial profiles. Cells of cultured explants contain an even wider range of mitochondrial forms including complex bell shapes, long cylindrical rods, branched structures, and plates. A theory is advanced to explain how the complex bell-shaped mitochondria, and associated forms, may be derived from simple spheres and rods. Attention is also drawn to the significance of the spatial relationship that exists between bell-shaped mitochondria and developing vacuoles.