The minute structure of lignotubers is described and their development studied from their earliest inception in the cotyledonary and lower leaf nodes. The structure of the bud components of the leaf and cotyledonary nodes of tubering and non-tubering species has been compared. Lignotubers can only develop in species in which concealed buds are present above as well as below the axillary buds. Other factors may, however, inhibit their development even when the necessary buds are present.