Abstract: The structure of the plumule of Nelumbo nucifera Gaertn. and its feature covered with scale are seldom seen in dicotyledon. The fact that the plumule possesses scale is even more uncommon. This particular phenomenon is investigated by observing the differentiation of the plumule apex and the development of the leaf organs. After the seed is formed, the embryo has two young leaves and a terminal bud covered with scale. In the bud it has already differentiated the 3rd and the 4th leaf primordium and a shoot apex, the differentiation of which is very complex. So the structure of the plumule passes through 4 plastochrons altogether. It is made clear through observation and analysis that, before the 4th leaf primordium is formed, the transforma- tions of the shoot apex of the embryo in each plastochron are fundamentally alike. After the 4th leaf primordium is developed, the shoot apex becomes complex and there appear 3 different active cell regions which become the bases of vegetative bud of the seeding apex. The development of these 3 active cell regions will be stated in “The Structure of the Vegetative Bud of Nelumbo nucifera Gaertn. and the Nature of its Scales.” The apices of the plumule are almost slightly domed in structure. As a rule, their width is from 95 to 107 μ. Their height is from 17 to 20 μ during one plastochron. Before the 3rd leaf initiation, the anatomical structure of apices is examined and the fol- lowing zones may be delimited: zone of tunica initials, zone of corpus initials, peripheral zone, and zone of rib meristems. It is frequently observed that the cell of corpus in subapical peripheral zone develops periclinal division, which is the initial cell of leaf primordium; Procambium will appear before the stage of the appearance of leaf buttress. The apex of the plumule is in an apical position, but when the seedling is formed, as the developing leaves are alternate, the directions of the shoot apex are changed, simultaneously the base part of the leaf encloses the axis, and the adaxial meristem also differentiates the scale which encloses the terminal bud, thus placing the bud in axillary of the leaf and forming a zigzag phenomenon of the axis of the seedling. Above the basal adaxial side of the leaf primordium develops the scale of the plumule with meristem periclinal division of closely attached protoderm as its base. So the scale of the plumule of Nelumbo nucifera Gaertn. and the axillary stipule are of the same origin. To sum up, the scale of the embryo of Nelumbo nucifera Gaertn. is differentiated from the adaxial meristem of the basal part of the leaf primordium, and is the derivative part of the leaf. It has the same function as the coleoptile of the monocotyledon. Whether they are homologous organs or not is still to be investigated.