Abstract: Apart from roots, rhizome, stem, the adaxial surfaces of the leaf sheaths and palea in the body of the plant of Spartina anglica, the salt glands are found in all other aerial parts, especially, they are abundant in lamina. The gland is composed of two differential cells, a big basal cell and a small, dome- shaped cap cell which is located on the neck-like protrusion of the basal cell. Both of the cap cell and the basal cell have dense cytoplasm, large nucleus, numerous mitoehondria and a few other organelles. The basal cell has wall protuberances, and infoldings of the partitioning membrane system which extend throughout the basal cell, and separate the basal cell cytoplasm. A dominant feature of the cap cell is the distinct compach, nueleolus and its chromatin distributed throughout the karyoplasm. In shoulder and bottom of the basal cell there is no cuticular layer separating them from the epidermal cell and mesophyll cells, but in the walls connceting the basal cell with the epidermal cells and cap cell there are pronounced plasmodesmata. It is possible that devolopment of the gland in Spartina anglica is the same as in S. townsendii, and that pathway of secretion is similar to both of S. foliosa and S. townsendii.