Abstract: The present work comprises a study of 6 wheat varieties of various degrees of cold resistance. They are: 2 winter varieties, Nungta 183 and Huapei 187; 2 spring varieties, Nanta 2419 and Piyü; and 2 intermediate varieties (according to their winter hardiness), Pima No. 1 and Pingyüan 50. All these varieties were cultivated under the same natural conditions. Cytological changes of each of the varieties were studied comparatively at different stages of the overwintering period. In addition, certain morphological and physiological features of the above mentioned varieties were also studied. With the temperature gradually falling in autumn, the rate of the cell divisions and the physiological activities of the nucleoli of the winter varieties decreased, the growth of the plants and the development of the apical cones were suppressed, and so more storage materials were left. The less hardy and non-hardy varieties, on the other hand, retained their cytophysiological activities and high growing rate, so that the stored materials were much less than those left in the winter varieties. However the non-resistant varieties could not withstand the winter frost and survived no more. The plants of the less hardy varieties were partly killed by winter frost. When the temperature dropped further in winter, plasmolysis gradually appeared in the cells of the tillering nodes of the cold resistant wheat plants, and it disappeared with the return of the warmer weather. The degrees of the plasmolysis in different varieties were found proportional to their cold hardiness, and no plasrnolysis was observed in the spring wheat. Thus a correlation apparently exists between the plasmolysis and the cold resistance in wheat. In winter, the vacuoles of the young leaf cells and of the cells of the primary meristematic tissues of the apical cones became smaller and smaller, while a dense reticular structure appeared in the cytoplasm. In spring, the vacuoles restored, and the reticular structure disappeared. It seems that the occurrence of the reticular structure in the winter season is also closely correlated with the cold resistance of the wheat plants. It was found that the nuclei and the chloroplasts of the winter varieties were more resistant to cold than those of the less resistant and non-resistant varieties. The stability of these structures increased in hardened condition. Morphological changes of the chloroplasts of the young leaf cells occured from autumn to winter, they were transformed from polymorphic to uniformly globular. The chloroplasts of some cells were balling together, however, they actually retained their individualities. The chondriosomes increased in size and quantity during the hardened period. They became short and thick, some were in globular form or they clumped together in severe winter, and gradually restored when warmer weather arrived in the spring. The correlations of the mitosis, the plasmolysis, the appearance of the reticular structure in the cytoplasm and the stability of the nuclei with the cold resistance of the wheat were discussed.